Beauty parlours, fitness centres and gyms having more than Rs.20 lakhs of aggregate turnover in a year (In Special Category States, Rs.10 lakhs aggregate turnover in a year) would have to obtain GST registration. Since, the supply provided by beauty parlour and gyms would fall under intra-state supply, GST registration would be required only on crossing the threshold. Also, beauty parlours, fitness centres and gyms having service tax registration would mandatorily have to complete GST migration.
In case a fitness centre is involved in supply of services and goods like selling of cosmetics, protein powders, etc., then GST registration would be mandatory, if e-commerce is used for supply of goods or goods are sold to persons in other states.
SAC Code 999721 -hairdressing and barbers . For cosmetic treatment (including cosmetic/plastic surgery), manicuring and pedicuring services, SAC Code 999722 is applicable. All other beauty treatment services are classified under SAC Code 999729.
SAC Code 999723 is applicable for physical well-being services including health club & fitness centre.
SAC Code 999311 – Inpatient services
SAC Code 999312 – Medical and dental services
SAC Code 999313 – Childbirth and related services
SAC Code 999314 – Nursing and Physiotherapeutic services
SAC Code 999315 – Ambulance services
SAC Code 999316 – Medical Laboratory and Diagnostic-imaging services
SAC Code 999317 – Blood, sperm and organ bank services
SAC Code 999319 – Other human health services including homeopathy, unani, Ayurveda, naturopathy, acupuncture etc.
- The GST rate applicable for Hairdressing services and Beauty parlour services is 18%
- The GST rate applicable for Fitness centres and Gym services is 28%.
- The GST rate applicable for HealthCare Services Is 18%
Health care services by a clinical establishment, an authorized medical practitioner or Para-medics are exempt from GST.
Services by a veterinary clinic in relation to health care of animals or birds is also exempt from GST