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HSN Codes and GST Rates of HSN 99972

Beauty and physical well-being services

HSN Code Description of Service GST Rate

9997

Other services

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.


15
May
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M
T
W
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F
S
20 May

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).