HSN and SAC codes for salon & spa services with the GST rate after GST 2.0 — last checked 29 October 2026.
GST on salon & spa services after GST 2.0
Haircuts, beauty treatments, manicure, pedicure, spa, gym and yoga services fall under SAC 99972 and are 5% without input tax credit from 22 September 2025. Products you sell over the counter, such as shampoo or hair colour, are goods and follow their own HSN rate.
Before you set the rate in your billing software, match the code to the item exactly: the first four digits name the heading, and the six- or eight-digit line decides the rate where a heading is split. When your supplier invoice shows a longer code, use that one.
Billing salon & spa services correctly
- Print the HSN or SAC code on every line (4 digits up to ₹5 crore turnover, 6 digits above).
- Charge CGST + SGST inside your state and IGST for other states — the free GST invoice generator does this from the place of supply.
- For a price that includes GST, take the tax out by subtraction with the GST calculator.
- Check every B2B buyer's GST number with the GSTIN checker.
Sources: CBIC GST rate notifications — Notification No. 9/2025-Central Tax (Rate) (goods, as amended), 10/2025-Central Tax (Rate) (nil-rated goods) and 11/2017-Central Tax (Rate) as amended by 15/2025-Central Tax (Rate) (services), effective 22 September 2025, published on cbic-gst.gov.in; GST Council FAQs on the 56th meeting. Last checked: 29 October 2026. Rates depend on the exact tariff line and description; confirm borderline items with your CA. This list is a guide, not legal advice.
HSN codes for other products
HSN code for salon & spa services — FAQ
What is the HSN code for salon & spa services?
The common HSN or SAC codes for salon & spa services are: 9997 21 for hairdressing and barber services (5%); 9997 22 for cosmetic treatment, manicure and pedicure services (5%); 9997 23 for physical well-being services — spa, gym, fitness centre, yoga (5%); 9997 29 for other beauty treatment services (threading, waxing, bridal make-up) (5%). Use the code printed on your supplier invoice where it is more specific, and see the full table on this page for related items and notes.
What is the GST rate on salon & spa services after GST 2.0?
Under the GST 2.0 rates in force since 22 September 2025, salon & spa services items on this page are taxed at 5% depending on the exact item. The table shows the rate against each HSN code, with a note where it matters.
Is salon service 18% or 5%?
From 22 September 2025, beauty and physical well-being services (SAC 99972) are 5% without input tax credit. Before that they were 18%.
How many digits of the HSN code should I print on the bill?
With an aggregate turnover up to ₹5 crore, print at least 4 digits on B2B tax invoices (optional on B2C). Above ₹5 crore, print 6 digits on all tax invoices. Printing the full 8-digit code from your supplier invoice is always allowed and avoids confusion in split headings.