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SAC Code 9997 — Other services — beauty, wellness, laundry (beauty/fitness 5% no ITC)

5%
Services · SAC
Other services — beauty, wellness, laundry (beauty/fitness 5% no ITC)
GST rate for sac code 9997

GST rate explained

This attracts 5% GST — the concessional slab for essential goods and services. For intra-state supply this is charged as CGST 2.5% + SGST 2.5%; for inter-state supply as IGST 5%.

Calculate the exact GST amount on your invoice value with the free GST Calculator, work out ITC utilisation with the GST Set-off Calculator, or verify a supplier's GSTIN with the GST Health Check.

6-digit SAC sub-codes under 9997 (18)

SACService
999711Coin-operated laundry services
999712Dry-cleaning services including fur product cleaning
999713Other textile cleaning services
999714Pressing services
999715Dyeing and colouring services
999719Other washing, cleaning and dyeing services n.e.c.
999721Hairdressing and barbers services
999722Cosmetic treatment including cosmetic or plastic surgery, manicuring and pedicuring services
999723Physical well-being services including health club and fitness centre
999729Other beauty treatment services n.e.c.
999731Cemeteries and cremation services
999732Undertaking services
999791Services involving commercial use or exploitation of any event
999792Agreeing to do an act
999793Agreeing to refrain from doing an act
999794Agreeing to tolerate an act
999795Conduct of religious ceremonies or rituals by persons
999799Other services n.e.c.

Sub-codes as per the GST Scheme of Classification of Services. The heading rate above applies unless a specific rate-notification entry or exemption covers the sub-code (for example, renting of a residential dwelling to an individual for personal use under 997211 is exempt). Businesses above ₹5 crore turnover must quote the 6-digit code on B2B invoices.

How many digits of SAC Code on the invoice?

Your turnoverDigits required on B2B invoice
Up to ₹5 crore4-digit SAC Code
Above ₹5 crore6-digit SAC Code
Exports / imports8-digit SAC Code

Wrong or missing SAC Code can mean a wrong GST rate, GSTR-1 mismatches and a penalty up to ₹50,000 (₹25,000 CGST + ₹25,000 SGST) under section 125.

Related SAC codes

9994 · Sewage and waste collection, tre… · 18%9995 · Services of membership organisat… · 18%9996 · Recreational, cultural, sporting… · 18%9998 · Domestic services · 18%9999 · Services provided by extraterrit… · 0%

Browse all HSN/SAC codes with GST rates → · Search by product name →

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GST Set Off Calculator (Rule 88A) GST Calculator GSTIN Health Check HSN Code Finder GST Late Fee Calculator GST Number Search

Indicative chapter-level rate as per current GST notifications; exact rate can vary by sub-heading and exemptions. Verify before filing. Updated 2026-10-20.