Beauty and physical well being services classification clarifies included service categories and taxable service scope under SAC. Classification designates Beauty and physical well-being services as a distinct Services Accounting Code group with subcodes for hairdressing and barbering; cosmetic treatment including cosmetic/plastic surgery, manicuring and pedicuring and associated counselling; physical well being services covering spas, baths, fitness centres and massage parlours; and a residual category for other beauty treatments such as personal hygiene, depilation, UV/IR treatments, tattooing and body piercing, accompanied by illustrative explanatory notes based on a modified UN CPC.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Beauty and physical well being services classification clarifies included service categories and taxable service scope under SAC.
Classification designates Beauty and physical well-being services as a distinct Services Accounting Code group with subcodes for hairdressing and barbering; cosmetic treatment including cosmetic/plastic surgery, manicuring and pedicuring and associated counselling; physical well being services covering spas, baths, fitness centres and massage parlours; and a residual category for other beauty treatments such as personal hygiene, depilation, UV/IR treatments, tattooing and body piercing, accompanied by illustrative explanatory notes based on a modified UN CPC.
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