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SAC group 9996 covers Recreational, cultural and sporting services: 28 service codes, each with its GST rate today. Tap a code to open it in the BooksOn HSN app with its conditions and the CBIC notification entry.
GST rate column: the rates in force on 26 October 2026 (IGST; CGST and SGST are half each). Where a code shows two or more rates, the rate depends on the goods (price, packing, buyer or use): open the code in the app or the GST Rate Finder to see which one fits. Reference only: confirm the rate in the CBIC notification.
| SAC code | Service | GST rate |
|---|---|---|
999611 | Sound recording services | 18% |
999612 | Motion picture, videotape, television and radio programme production services | 18% |
999613 | Audiovisual post-production services | 18% |
999614 | Motion picture, videotape and television programme distribution services | 18% |
999615 | Motion picture projection services | 18% |
999616 | Services by way of admission to exhibition of cinematograph films where price of admission ticket is one hundred rupees or less | Nil or 5% or 18% or 40% |
999617 | Services by way of admission to exhibition of cinematograph films where price of admission ticket is above one hundred rupees. | Nil or 5% or 18% or 40% |
999621 | Performing arts event promotion and organisation services | Nil or 5% or 18% or 40% |
999622 | Performing arts event production and presentation services | Nil or 5% or 18% or 40% |
999623 | Performing arts facility operation services | Nil or 5% or 18% or 40% |
999624 | Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama [or planetarium], ballet etc. | Nil or 5% or 18% or 40% |
999629 | Other performing arts and live entertainment services nowhere else classified | Nil or 5% or 18% or 40% |
999631 | Services of performing artists including actors, readers, musicians, singers, dancers, television personalities, independent models and the like | 18% |
999632 | Services of authors, composers, sculptors and other artists, except performing artists | 18% |
999633 | Original works of authors, composers and other artists except performing artists, painters and sculptors | 18% |
999641 | Museum and preservation services of historical sites and buildings | Nil or 5% or 18% or 40% |
999642 | Botanical, zoological and nature reserve services | Nil or 5% or 18% or 40% |
999651 | Sports and recreational sports event promotion and organisation services | Nil or 5% or 18% or 40% |
999652 | Sports and recreational sports facility operation services | Nil or 5% or 18% or 40% |
999653 | Services by way of admission to sporting events like Indian Premier League. | 40% |
999659 | Other sports and recreational sports services nowhere else classified | Nil or 5% or 18% or 40% |
999661 | Services of athletes | 18% |
999662 | Support services related to sports and recreation | Nil or 5% or 18% or 40% |
999691 | Amusement park and similar attraction services | Nil or 5% or 18% or 40% |
999692 | Coin-operated amusement machine services | 18% |
999693 | Coin-operated amusement machine services | 18% |
999694 | Services by way of admission to casinos or race clubs or any place having casinos or race clubs | 40% |
999699 | Other recreation and amusement services nowhere else classified | 18% |
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
