Applicability of GST on Beauty parlour

It's 20 lac per annum (Refer Section 22 of CGST Act)

Yes, beauty parlour services are taxable services under GST and you need to take GST Registration once you cross the limit of Rs. 20 lacs.
After obtaining registration you need to -
Charge Gst
File returns
Pay GST
Maintain proper books and documents

For more details -
CA Sachin M Jain .8O975. l5447

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