Service rate differentiation: beauty and personal wellbeing services get reduced rate if input tax credit not claimed; others standard. Classification under Heading 9997 separates beauty and physical well being services (Group 99972) which attract a reduced integrated tax rate provided the supplier has not taken input tax credit on goods and services used in supplying them. Other services, including washing, cleaning, dyeing and miscellaneous services, attract the general integrated tax rate. Supplies within the beauty services category must be charged the specified integrated tax as a mandatory rate and not at the general rate.