SAC Code 999722 -- – Cosmetic treatment (including cosmetic/plastic surgery), manicuring and pedicuri (GST Rate 18%)

SAC Code 999722

Cosmetic treatment (including cosmetic/plastic surgery), manicuring and pedicuring services

SAC999722

Cosmetic treatment (including cosmetic/plastic surgery), manicuring and pedicuring services

18%
IGST
CGST9%
SGST/UTGST9%
CessNil
Heading: 9997
Subheading: 999722
Source: Notification No. 11/2017 - Central Tax (Rate) (services; 9/2025 reform did not change SAC slabs)
Effective from: 2017-07-01
Last verified: 2026-06-06

When does this rate apply?

Use this SAC Code on tax invoices when supplying Cosmetic treatment (including cosmetic/plastic surgery), manicuring and pedicuri. GST is charged at 18% (IGST for inter-state, or CGST 9% + SGST 9% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Frequently asked questions

What is SAC Code 999722?
SAC Code 999722 is the official Service Accounting code for Cosmetic treatment (including cosmetic/plastic surgery), manicuring and pedicuring services, as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 999722?
SAC Code 999722 attracts GST at 18% (IGST). For intra-state supplies, this is split as CGST 9% + SGST 9%. As per Notification No. 11/2017 - Central Tax (Rate) (services; 9/2025 reform did not change SAC slabs).
Which chapter does SAC Code 999722 belong to?
SAC Code 999722 falls under Chapter 99 -- Services of the GST tariff.
Scroll to Top