Beauty Parlour

It will fall under Service Category. No you can't opt for Composition as of now but from 01-04-2019 you can go with composition scheme if you are providing intra-state services upto ₹50lakhs

ITC Claim is eligible or not?.Rate of GST& HSN Code.

SAC Code 999721 is applicable for hairdressing and barbers services. For cosmetic treatment (including cosmetic/plastic surgery), manicuring and pedicuring services, SAC Code 999722 is applicable. All other beauty treatment services are classified under SAC Code 999729

Also, GST rate is 18%

However you can opt for composition if turnover is below 50L and pay GST @ 6% I.e. 3% CGST and 3 % SGST

Thank you and congratulations for sharing informations.