The Goods and Services Tax (GST) rate for all types of services is based on the SAC Code (Services Accounting Code). SAC is a services classification system which was developed by the service tax department for the demand of service tax. The GST Council thought of adopting the same classification system for the demand of GST. GST rate services has five slabs namely – 0%, 5%, 12%, 18% and 28%. 18% is the default GST slab so the majority of the services fall under it. Given below are the GST rates for beauty parlours, gyms and health care services in details.