Heading 9996 - Recreational, Cultural And Sporting Services, GST Tax Rate and SAC

Below list provides Services Accounting Code (SAC) and products. You can check GST tax applicable on your services. To check 6 digit SAC codes please browse at end of this page. You can check 6 digit code along with details of service.

SAC Description Percentage
9996

(i) Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama or planetarium.

Condition:

-

 CGST - 9%
SGST - 9%
IGST - 18%
9996

(ii) Services by way of admission to exhibition of cinematograph films where price of admission ticket is one hundred rupees or less.

Condition:

-

 CGST - 6%
SGST - 6%
IGST - 12%
9996

(iia) Services by way of admission to exhibition of cinematograph films where price of admission ticket is above one hundred rupees.

Condition:

-

 CGST - 9%
SGST - 9%
IGST - 18%
9996

(iii) Services by way of admission to amusement parks including theme parks, water parks, joy rides, merry-go rounds, go-carting and ballet.

Condition:

-

 CGST - 9%
SGST - 9%
IGST - 18%
9996

(iiia) Services by way of admission to entertainment events or access to amusement facilities including casinos, race club, any sporting event such as Indian Premier League and the like.

Condition:

-

 CGST - 14%
SGST - 14%
IGST - 28%
9996

(iv) Services provided by a race club by way of totalisator or a license to bookmaker in such club.

Condition:

-

 CGST - 14%
SGST - 14%
IGST - 28%
9996

(v) Gambling.

Condition:

-

 CGST - 14%
SGST - 14%
IGST - 28%
9996

(vi) Recreational, cultural and sporting services other than (i), (ii), (iia), (iii), (iiia), (iv) and (v) above.

Condition:

-

 CGST - 9%
SGST - 9%
IGST - 18%
9996

Services by an artist by way of a performance in folk or classical art forms of-
(a) music, or
(b) dance, or
(c) theatre,
if the consideration charged for such performance is not more than one lakh and fifty thousand rupees:
Provided that the exemption shall not apply to service provided by such artist as a brand ambassador.

 CGST - Nil%
SGST - Nil%
IGST - Nil%
9996

Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo.

 CGST - Nil%
SGST - Nil%
IGST - Nil%
9996

Services by way of admission to a protected monument so declared under the Ancient Monuments and Archaeological Sites and Remains Act 1958 (24 of 1958) or any of the State Acts, for the time being in force.

 CGST - Nil%
SGST - Nil%
IGST - Nil%
9996

Services provided to a recognised sports body by-
(a) an individual as a player, referee, umpire, coach or team manager for participation in a sporting event organised by a recognized sports body;
(b) another recognised sports body.

 CGST - Nil%
SGST - Nil%
IGST - Nil%
9996

Services by way of training or coaching in recreational activities relating to-
(a) arts or culture, or
(b) sports by charitable entities registered under section 12AA of the Income-tax Act.

 CGST - Nil%
SGST - Nil%
IGST - Nil%
9996

Services by way of right to admission to-

(a) circus, dance, or theatrical performance including drama or ballet;
(b) award function, concert, pageant, musical performance or any sporting event other than a recognised sporting event;
(c) recognised sporting event;
(d) planetarium,
where the consideration for right to admission to the events or placesas referred to in items (a), (b), (c) or (d) above is not more than Rs 500 per person.

 CGST - Nil%
SGST - Nil%
IGST - Nil%
9996

Services by way of right to admission to the events organised under FIFA U-17 World Cup 2017.

 CGST - Nil%
SGST - Nil%
IGST - Nil%
9996

Services by way of right to admission to the events organised under FIFA U-17 Women's World Cup 2020.

 CGST - Nil%
SGST - Nil%
IGST - Nil%

Services under Heading 9996 - Recreational, Cultural And Sporting Services with 6 digit code