Heading 9997
Services – Rates of Tax
GST
35
Heading
9997
(i) Beauty and physical well-being services falling under Group 99972.
5
Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation No. (iv)]
(ii) Other services (washing, cleaning, and dyeing services; and other miscellaneous services including services nowhere else classified).
Explanation.-
For the removal of doubt, it is hereby cla
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