Other Services

SAC 999723

Physical well-being services including health club & fitness centre

5% GST

Rate note: beauty and physical well-being services: 5% without ITC, mandatory (w.e.f. 22-09-2025)

What is SAC code 999723?

SAC (Service Accounting Code) 999723 classifies physical well-being services including health club & fitness centre under the Indian GST framework. The applicable GST rate is 5%. This SAC falls under the Other Services service category.

GST rate

Intra-state split

CGST 2.5% + SGST 2.5%

When to use SAC 999723

Issuing tax invoices for physical well-being services including health club & fitness centre
Filing GSTR-1 with service-wise summary
Reverse charge mechanism (RCM) classification where applicable
Place of supply determination for services

Note: SAC codes are 6-digit; the first 4 represent the chapter group. Verify with gst.gov.in.

→ Generate invoice with SAC 999723 → Calculate GST at 5%→ Find another SAC