BEAUTY PARLOUR

Date of introduction: 16.08.2002 vide Notification No.8/2002 dated 01.08.2002

Definition:

“Beauty treatment means face and beauty treatment, cosmetic treatment, manicure, pedicure. (Section 65(16) of Finance Act 1994) as amended.)

“Beauty Parlour” means any establishment providing beauty treatment services. (Section 65(17) of Finance Act, 1994) as amended.)

Taxable event and Scope of Service :

Taxable Service means any service provided to a customer by a beauty parlour in relation to beauty treatment, and the term “Service provider” shall be construed accordingly.

As per clause (16), “beauty treatment’ includes face and beauty treatment, cosmetic treatment, manicure, pedicure or counselling services on beauty, face care or make-up and as per clause (17), “beauty parlour” means any establishment providing beauty treatment services. The taxable service, as per sub-clause (zq) of clause (90) means any service provided, to a customer, by a beauty parlour in relation to beauty treatment.
 

This service covers the beauty treatments such as facial, manicure; pedicure and other make ups provided by beauty parlours. However, it does not include hair cutting and shaving. Further, it does not include plastic surgery/cosmetics surgery done to improve the appearance, as they are not the kind of service provided by the beauty parlours. These are more appropriately classifiable as medical services. (Ministry’s F.No.B11/1/2002 TRU dt.01.08.2002)

Value of taxable service:

The value of taxable service shall be the gross amount charged by the service provider of such service rendered by him.

Exemption and Exclusion:

The services provided in relation to hair dying has been exempted vide Notification No.11/2002 dt.01.08.2002.
 

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