GST on Salon & Beauty Parlour Services (2026)

Updated: 3 June 2026 | SAC 9993 · Personal Care Services

All beauty parlour and salon services — haircut, facial, waxing, threading, spa, bridal makeup — attract 18% GST under SAC code 9993 (Personal Care Services). Salons with annual turnover below ₹20 lakh are exempt from GST registration.

18%

GST on all salon & beauty parlour services
SAC 9993 — applies to haircut, facial, waxing, threading, spa treatments & bridal packages

GST Rates for Salon & Beauty Services — SAC Codes

Every service a salon or beauty parlour provides falls under SAC 9993. The table below shows the GST rate applicable on each common service type along with the specific SAC sub-code.

Service Type	SAC Code	GST Rate	Notes
Haircut, hair styling, blow-dry	999311	18%	All hair services taxable at 18%
Facial, cleanup, skin treatment	999311	18%	Includes hydrafacial, chemical peels
Waxing (body/face)	999311	18%	No exemption on waxing services
Threading (eyebrow/face)	999311	18%	18% regardless of low ticket size
Manicure & pedicure	999311	18%	Nail art included at 18%
Bridal makeup package	999311	18%	Composite supply — taxed at 18% on full package value
Spa treatments & body massage	999312	18%	Wellness/relaxation spa: 18%
Salon retail products (shampoo, cosmetics)	Goods HSN	18%	Taxed as goods; billed separately
Composition scheme salon	—	6%	Turnover up to ₹50L; no ITC, no tax invoice

Who Must Register for GST?

A salon or beauty parlour must register for GST when annual turnover from services exceeds ₹20 lakh (₹10 lakh for special category states like Manipur, Mizoram, Nagaland, Tripura). Below this threshold, GST registration is optional and no GST needs to be charged from customers.

If turnover is between ₹20L–₹50L, the salon may opt for the Composition Scheme and pay only 6% GST (no ITC, no interstate supply). Above ₹50L, regular GST registration at 18% is mandatory.

Input Tax Credit (ITC) for Salon Owners

GST-registered salon owners can claim ITC on inputs used for providing taxable services:

Input/Purchase	ITC Available?	Reason
Beauty products, wax strips, facial kits	Yes	Directly used in taxable service
Salon equipment (steamer, pedicure chair)	Yes	Capital goods used for taxable output
Salon furniture & interiors	Yes	Used for business premises providing taxable services
Staff uniforms	Yes	Business use
Food & beverages served to clients	No	Blocked under Section 17(5)
Personal purchases by owner	No	Blocked — not for business use

GST on Service + Product Combo

When a salon sells both a service and a product together (e.g., hair treatment + shampoo kit), the best practice is to apportion the bill and charge 18% GST on the service value and 18% GST on the product value separately. If it is a composite supply (product is incidental to the service), charge 18% on the total bill value. Composite supply is taxed at the rate of the principal supply.

Frequently Asked Questions

Is GST applicable on threading and waxing at a salon?

Yes. Threading, waxing, and all personal grooming services at a salon or beauty parlour attract 18% GST under SAC 9993 (personal care services). There is no lower or nil rate for these services. The GST is charged on the service bill amount before any discount.

What is the GST rate on bridal makeup packages?

Bridal makeup packages are taxed at 18% GST on the full package value. Because a bridal package is a composite supply (makeup, hairstyling, draping, etc.) with the principal supply being a personal care service, the entire package is taxed at 18% GST under SAC 9993.

If a salon sells shampoos or cosmetics, what GST applies on those products?

Products sold at a salon (shampoos, hair colours, skincare products, cosmetics) are taxed as goods — not services. Most cosmetics and hair care products attract 18% GST as goods. If a service and product are bundled together, the salon should either apportion the bill or charge each at its applicable rate separately.

Can salon owners claim Input Tax Credit (ITC) on GST paid for business inputs?

Yes, registered salon owners can claim ITC on inputs used for taxable services — such as GST paid on beauty products, equipment, salon furniture, and professional supplies. However, ITC on food and beverages or items for personal consumption is blocked under Section 17(5) of the GST Act and cannot be claimed.

What is the GST registration threshold for a beauty parlour or salon?

A beauty parlour or salon with annual turnover below ₹20 lakh (₹10 lakh for special category states) is exempt from GST registration. Once turnover crosses ₹20 lakh, registration is mandatory. Salons registered under the Composition Scheme (up to ₹50L turnover) pay GST at 6% flat (3% CGST + 3% SGST) but cannot claim ITC or issue tax invoices.

GST on Freelancers GST Registration Process GST Composition Scheme Input Tax Credit Guide SAC Codes List GST on Restaurant Services

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