GST is one of those topics that every studio owner knows they should understand — and most don't, until there's a problem. This guide cuts through the jargon. No CA-speak, no exhaustive legal breakdowns. Just what matters for a makeup artist or beauty studio owner running a real business in India.
Do you need to register for GST?
The first question most studio owners have: am I even required to register? The answer depends on your annual turnover:
| Business type | Mandatory GST registration threshold |
|---|---|
| Service providers (most studios) | ₹20 lakh/year |
| Special category states (NE, Himachal, etc.) | ₹10 lakh/year |
| Inter-state supply of services | Any turnover (threshold doesn't apply) |
If your studio earns less than ₹20 lakh a year in services, GST registration is optional. You may still want to register voluntarily — it lets you issue proper GST invoices to corporate clients and claim input tax credit on your purchases. But you're not legally required to.
One important note: If you sell products — retail cosmetics, skincare kits, etc. — those sales count as goods supply, not services, and have their own thresholds. If you mix both, talk to a CA to understand your composite supply position.
GST rates for beauty services
Beauty and personal care services fall under the 18% GST slab. This covers:
- Makeup application (bridal, event, editorial)
- Hair styling and treatment
- Waxing, threading, facials
- Nail art and nail care
- Any other beauty service
Products sold separately (retail cosmetics, at-home care kits) are classified as goods and taxed at rates ranging from 12–28% depending on the specific product. Foundation and skincare are generally 18%, luxury cosmetics can be 28%.
What an invoice must include to be GST-compliant
A GST-compliant invoice for your services needs to include:
- Your GSTIN (15-character registration number)
- Invoice number and date
- Client's name and address (and their GSTIN if they're a business)
- Description of services
- HSN/SAC code — for beauty services, the SAC code is 999721 (hairdressing and beauty parlour services)
- Taxable value (the service amount before GST)
- GST rate and amount (CGST + SGST for intra-state, or IGST for inter-state)
- Total invoice value
GlamUp CRM generates this automatically
When you mark a booking as paid in GlamUp, the invoice is generated with all the required fields pre-filled — GSTIN, SAC code, GST split, and total. You can send it directly to the client via WhatsApp in one tap.
CGST, SGST, and IGST — which applies to you?
This confuses a lot of studio owners. The short version:
- CGST + SGST: Used when you and your client are in the same state. For 18% total GST, it's 9% CGST + 9% SGST.
- IGST: Used when you provide a service to a client in a different state. The full 18% is a single IGST charge.
For most studio bookings — bridal clients coming to your studio, events you travel to within the state — it will almost always be CGST + SGST. IGST applies if you travel to another state for a project and invoice the client there.
Filing your GST returns
Once registered, you need to file returns regularly. The typical filing schedule for a small business:
- GSTR-1: Monthly or quarterly (sales data) — due 11th of following month, or end of following month if quarterly
- GSTR-3B: Monthly summary return with tax payment — due 20th of following month
If you're under the composition scheme (applicable if turnover is under ₹1.5 crore and you opt in), the filing is quarterly and simpler — but you can't collect GST from clients, which limits your ability to serve B2B clients who want to claim ITC.
Input Tax Credit — what you can claim back
One of the main benefits of GST registration is Input Tax Credit (ITC). When you pay GST on purchases used for your business — makeup products, equipment, software subscriptions — you can offset that against the GST you collect from clients.
For example, if you pay ₹18,000 in GST on professional makeup supplies in a month, and collect ₹25,000 in GST from clients, your net GST payable is ₹7,000. Without ITC, you'd pay the full ₹25,000.
To claim ITC: your supplier must also be GST-registered and must have filed their returns. This is why buying from GST-registered distributors matters, especially for high-value product purchases.
The practical checklist
- Check if your turnover exceeds ₹20 lakh — if so, register
- Use SAC code 999721 on all beauty service invoices
- Charge 18% GST (split as 9+9 for same-state clients)
- Keep records of all purchase invoices to claim ITC
- File GSTR-1 and GSTR-3B on time to avoid penalties
- Use accounting or CRM software that generates compliant invoices automatically
GST compliance sounds complex but becomes routine very quickly once you have the right tools. The most important thing is to get the invoicing right from day one — correcting past invoices is far more painful than doing it correctly the first time.