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SAC code 9996 is specifically assigned to recreational services, encompassing activities such as amusement parks, water parks, circuses, sporting events, and more. Its purpose is to accurately classify and manage tax implications for businesses operating in the recreational sector, ensuring compliance and a well-organized system.
SAC code 9996 holds significant importance for the classification and management of tax implications within the realm of recreational services. It specifically encompasses a wide array of engaging and entertaining activities, including amusement parks, water parks, circuses, sporting events, and various other recreational offerings.
By utilizing SAC code 9996, businesses operating in the recreational sector can effectively categorize their services according to the defined parameters. This ensures proper compliance with tax regulations and facilitates a streamlined system for managing tax implications.
For example, amusement parks, with their thrilling rides and attractions, can be accurately classified under SAC code 9996. Similarly, water parks, circuses, and sporting events also fall within the scope of this code. It enables businesses to navigate the intricacies of tax requirements specific to the recreational sector, ensuring adherence to applicable laws and regulations.
SAC Code 9996 under GST can be classified in the following ways:
| SAC Code | Description | Rates(%) |
|---|---|---|
| 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. | Nil |
| 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 1,50,000 rupees: Provided that the exemption shall not apply to service provided by such artist as a brand ambassador. | Nil |
| 9996 | Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo. | 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. | 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 places as referred to in items (a), (b), (c) or (d) above is not more than Rs 500 per person. | Nil |
| 9996 | Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama,(or planetarium- inserted w.e.f 22/08/2017) | 18% |
| 9996 | Services by way of admission to exhibition of cinematograph films where price of admission ticket is one hundred rupees or less. | 18% |
| 9996 | Services by way of admission to entertainment events or access to amusement facilities including exhibition of cinematograph films, theme parks, water parks, joy rides, merry-go rounds, go-karting, casinos, race-course, ballet, any sporting event such as Indian Premier League and the like | 28% |
| 9996 | Services by way of admission to amusement parks including theme parks, water parks, joy rides, merry-go rounds, go-karting and ballet. | 18% |
| 9996 | Services by way of admission to entertainment events or access to amusement facilities including exhibition of cinematograph films, casinos, race club, any sporting event such as Indian Premier League and the like. | 28% |
| 9996 | Services by way of right to admission to the events organised under FIFA U-17 World Cup 2017. | Nil |
| 9996 | Services provided by a race club by way of totalisator or a license to bookmaker in such club | 28% |
| 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% |
| 999621 | Performing arts event promotion and organization services | 18% |
| 999622 | Performing arts event production and presentation services | 18% |
| 999623 | Performing arts facility operation services | 18% |
| 999629 | Other performing arts and live entertainment services n.e.c. | 18% |
| 999631 | Services of performing artists including actors, readers, musicians, singers, dancers, TV personalities, independent models etc | 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 | 18% |
| 999642 | Botanical, zoological and nature reserve services | 18% |
| 999651 | Sports and recreational sports event promotion and organization services | 18% |
| 999652 | Sports and recreational sports facility operation services | 18% |
| 999659 | Other sports and recreational sports services n.e.c. | 18% |
| 999661 | Services of athletes | 18% |
| 999662 | Support services related to sports and recreation | 18% |
| 999691 | Amusement park and similar attraction services | 18% |
| 999692 | Gambling and betting services including similar online services | 28% |
| 999693 | Coin-operated amusement machine services | 18% |
| 999694 | Lottery services | 18% |
| 999699 | Other recreation and amusement services n.e.c. | 18% |
The entire content on this page has been arranged to the best of the author’s understanding and is subject to periodic updates as per the law for the time being in force. The above does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions cannot be ruled out. BUSY Infotech Private Ltd. and its associates will not be held responsible for any loss or damage arising from any inaccurate or incomplete information in this document. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.
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