Beauty and physical well-being services - GST - Services Code / Scheme of Classification of Services

Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 708 Group 99972 Beauty and physical well-being services 709 999721 Hairdressing and barbers services 710 999722 Cosmetic treatment (including cosmetic or plastic surgery), manicuring and pedicuring services 711 999723 Physical well-being services including health club and fitness centre 712 999729 Other beauty treatment services nowhere else classified Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC) 99972 - Beauty and physical well-being services 999721 - Hairdressing and barbers services This service code includes: i. hair washing, trimming and cutting services ii. shaving and beard trimming services iii. hair colouring and tinting services 999722 - Cosmetic treatment (including cosmetic/plastic surgery), manicuring and pedicuring services This service code includes: i. face and beauty treatment, including cosmetic treatment/surgeries ii. manicure and pedicure services iii. counselling services on beauty, face care and make-up 999723 - Physical well-being services including health club fitness centre This service code includes: i. services provided by Turkish baths, sauna and steam baths, solaria, spas, reducing and slimming salons, fitness centres, massage parlours, etc. 999729 - Other beauty treatment services n.e.c. This service code includes: i. personal hygiene, body care, depilation, treatment with ultraviolet rays and infrared rays and other hygiene services ii. services provided by tattoo artists/parlours, body piercing studio s and other similar cosmetic treatments.