SAC code 9996 — Recreational, cultural and sporting services
SAC · sac40%Recreational, cultural and sporting services
This code covers services related to recreational activities, cultural events, and sporting activities. It includes admission fees, memberships, and services provided for entertainment, sports, and cultural purposes.
current gst rate
| igst | cgst | sgst | condition |
|---|---|---|---|
| 5% | 2.5% | 2.5% | S.No 34(ii): (ii) Services by way of admission exhibition of cinematograph films where price of admission ticket is one hundred rupees or less. |
| 18% | 9% | 9% | S.No 34(vi): (vi) Recreational, cultural and sporting services other than (i), (ii), (iii), (iv) and (v) |
| 18% | 9% | 9% | S.No 34(iia): (iia) Services by way of admission to exhibition of cinematograph films where price of admission ticket is above one hundred rupees. |
| 18% | 9% | 9% | S.No 34(iii): (iii) Services by way of admission to; (a) theme parks, water parks and any other place having joy rides, merry- go rounds, go carting, or (b) ballet, - other than any place covered by (iiia) below |
| 40% | 20% | 20% | S.No 34(iv): (iv) Services provided by a race club by way of totalisator or a license to bookmaker in such club. |
| 40% | 20% | 20% | S.No 34(iiia): (iiia) Services by way of admission to (a) casinos or race clubs or any place having casinos or race clubs or (b) sporting events like Indian Premier League. (1) (2) (3) (4) "118a Group 99654 Multimodal Transport of good |
source: 15/2025-Central Tax (Rate) · effective 2025-09-22 · all codes at 40%
rate history (1)
- 2017-06-28 → 2025-09-21: IGST 18% (11/2017-Central Tax (Rate))
gst calculator — pre-filled with this rate
products commonly classified here
cinema hallscultural show ticketsfitness traininggym membershiprecreation facility chargessports event entrystadium passestheatre tickets
more specific codes
- 999611Sound recording services
- 999612Motion picture, videotape, television and radio programme production services
- 999613Audiovisual post-production services
- 999614Motion picture, videotape and television programme distribution services
- 999615Motion picture projection services
- 999616Services by way of admission to exhibition of cinematograph films where price of admission tick
- 999617Services by way of admission to exhibition of cinematograph films where price of admission tick
- 999621Performing arts event promotion and organisation services
- 999622Performing arts event production and presentation services
- 999623Performing arts facility operation services
- 999624Services by way of admission or access to circus, Indian classical dance including folk dance,
- 999629Other performing arts and live entertainment services nowhere else classified
- 999631Services of performing artists including actors, readers, musicians, singers, dancers, televisi
- 999632Services of authors, composers, sculptors and other artists, except performing artists
- 999633Original works of authors, composers and other artists except performing artists, painters and
- 999641Museum and preservation services of historical sites and buildings
- 999642Botanical, zoological and nature reserve services
- 999651Sports and recreational sports event promotion and organisation services
- 999652Sports and recreational sports facility operation services
- 999653Services by way of admission to sporting events like Indian Premier League.
- 999659Other sports and recreational sports services nowhere else classified
- 999661Services of athletes
- 999662Support services related to sports and recreation
- 999691Amusement park and similar attraction services
- 999692Coin-operated amusement machine services
- 999693Coin-operated amusement machine services
- 999694Services by way of admission to casinos or race clubs or any place having casinos or race clubs
- 999699Other recreation and amusement services nowhere else classified
sibling codes
- 9954Construction services
- 9961Services in wholesale trade
- 9962Services in retail trade
- 9963Accommodation, food and beverage services
- 9964Passenger transport services
- 9965Goods Transport Services
- 9966Rental services of transport vehicles with operators
- 9967Supporting services in transport
- 9968Postal and courier services
- 9969Electricity, gas, water and other distribution services
- 9971Financial and related services
- 9972Real estate services
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compiled from official sources · not tax advice · verify with your tax advisor before filing