Heading 9997
Services – Rates of Tax
GST
35
\nHeading
\n9997
\n(i) Beauty and physical well-being services falling under Group 99972.
\n5
\nProvided 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)]
\n(ii) Other services (washing, cleaning, and dyeing services; and other miscellaneous services including services nowhere else classified).
\nExplanation.-
\nFor the removal of doubt, it is hereby cla<\/p>\n
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