Cinema Ticket Booking Services Under SAC Code 998554

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Cinema Ticket Booking Services GST Rate for SAC Code 998554

Code Description Old GST Rate
(till 21 Sep 2025)
New GST Rate
(from 22 Sep 2025)
Notes on change / inclusions
998554 Reservation services for event tickets, cinema halls, entertainment and recreational services and other reservation services 18% with ITC 18% with ITC Reservation of event and cinema tickets is generally taxed at 18% as a support service; concessional rates remain tied to specific listed events with no ITC and are not the norm.

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