Description of Service (3)

Rate % (4)

Condition (5)

[i][(i) Beauty and physical well-being services falling under Group 99972.

2.5

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 clarified that, supplies covered by item (i) in column (3) shall attract central tax prescribed against them in column (4) subject to conditions specified against them in column (5), which is a mandatory rate and shall not be levied at the rate specified under this item.

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