9996 SAC Code: Recreational, cultural & sporting services

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.

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Scope of SAC Code 9996

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.

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Categorisation of SAC Code 9996

SAC Code 9996 under GST can be classified in the following ways:

SAC Code Description Old GST Rate
(till 21 Sep 2025)		 New GST Rate
(from 22 Sep 2025)		 Notes on change / inclusions
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. 0% (Exempt) 0% (Exempt) Same sports exemption under recreational services classification. No change.
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. 0% (Exempt) 0% (Exempt) Cultural performances within the value limit continue to be exempt.
9996 Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo. 0% (Exempt) 0% (Exempt) Admission to notified cultural and environmental sites remains exempt.
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. 0% (Exempt) 0% (Exempt) Fully exempt as charitable recreational / educational service. No change under new slabs.
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. 0% (Exempt) 0% (Exempt) Threshold based exemption for low value tickets continues.
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) 0% (Exempt) 0% (Exempt) Cultural performance admissions remain exempt in both regimes.
9996 Services by way of admission to exhibition of cinematograph films where price of admission ticket is one hundred rupees or less. 12% with ITC 5% with ITC Concessional rate on low value cinema tickets reduced under new slabs.
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 18% with ITC (general entertainment); 28% with ITC for casinos / race clubs / IPL type events 18% with ITC (general entertainment); 40% with ITC for casinos / race clubs / IPL type events General amusement stays 18% with ITC. Casino / race club / IPL type portions move from 28% to 40% with ITC.
9996 Services by way of admission to amusement parks including theme parks, water parks, joy rides, merry-go rounds, go-karting and ballet. 18% with ITC 18% with ITC No change notified, remains at standard entertainment rate.
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% with ITC 40% with ITC This row captures the sin / luxury part. Rate increases from 28% to 40% with ITC.
9996 Services by way of right to admission to the events organised under FIFA U-17 World Cup 2017. 0% (Exempt) 0% (Exempt) Event specific exemption. Recorded as exempt; practically no ongoing impact after 2017.
9996 Services provided by a race club by way of totalisator or a license to bookmaker in such club 28% with ITC 40% with ITC Race club betting related services move from 28% to 40% with ITC as part of the 40% bucket.
999611 Sound recording services 18% with ITC 18% with ITC Recreational-services rate tables originally showed 12 / 18 / 28 plus Nil for this code, but updated SAC tools now give a clear 18% rate for sound recording, with 28% and Nil retained only for very specific event-linked cases.
999612 Motion picture, videotape, television and radio programme production services 18% with ITC 18% with ITC Service specific lookups show this at 18%. Older rate tables mention a wider 12 / 18 / 28 / Nil slab set for this heading, but 18% is treated as the standard commercial rate for production services.
999613 Audiovisual post-production services 18% with ITC 18% with ITC Same treatment as 999612. The recreational services schedule lists multiple possible rates historically, yet current SAC wise tools present 18% as the operative rate.
999614 Motion picture, videotape and television programme distribution services 18% with ITC 18% with ITC Distribution rights for films and programmes under this code are shown at 18% in code specific lookups, within the broader 9996 multi slab framework.
999615 Motion picture projection services 18% with ITC 18% with ITC Projection services are also treated as standard recreational services at 18%; the multi slab table for 9996 includes 12 and 28 for certain conditions, but 18% is used as the normal rate.
999621 Performing arts event promotion and organization services 18% with ITC 18% with ITC Rate tables for performing arts services under 9996 show 12 / 18 / 28 / Nil with a Nil concession only when the Director Sports certifies linkage to specific football events. Typical event promotion work is billed at 18% with ITC.
999622 Performing arts event production and presentation services 18% with ITC 18% with ITC Similar structure to 999621; multi slab history but current practical rate for taxable commercial productions is 18%, with narrow Nil exemption only for certified sports related events.
999623 Performing arts facility operation services 18% with ITC 18% with ITC Operation of theatres and similar venues falls here. The long form rate table again mentions 12 / 18 / 28 / Nil, but 18% is taken as the standard rate outside the specific event based Nil clause.
999629 Other performing arts and live entertainment services n.e.c. 18% with ITC 18% with ITC Residual performing arts and live entertainment services share the same slab history as 999621-623, with 18% the usual GST rate for commercial shows.
999631 Services of performing artists including actors, readers, musicians, singers, dancers, TV personalities, independent models etc 18% with ITC 18% with ITC Performing artists services under this SAC fall in the 12 / 18 / 28 / Nil table, but widely used guides treat 18% as the typical rate. Separate exemptions apply where consideration per performance is below the notified threshold, but those are fact specific.
999632 Services of authors, composers, sculptors and other artists, except performing artists 18% with ITC 18% with ITC This code carries the same slab structure as 999631. For normal taxable licensing or commissioned work, the standard GST rate is 18% with ITC.
999633 Original works of authors, composers and other artists except performing artists, painters and sculptors 18% with ITC 18% with ITC Original works supply is also in the 9996 recreational services table. Historic notifications mention multiple slabs, but 18% is the typical rate for taxable transactions under this SAC.
999641 Museum and preservation services of historical sites and buildings 18% with ITC 18% with ITC Museum and heritage preservation services appear with 12 / 18 / 28 / Nil options in older tables, Nil being reserved for specific sports events. SAC wise overviews use 18% as the working rate; separate exemptions may apply for certain public museums.
999642 Botanical, zoological and nature reserve services 18% with ITC 18% with ITC Botanical gardens, zoos and nature reserves are treated similarly to museums. The general recreational services rate used for taxable supplies is 18% with ITC, with some entities covered by separate exemptions.
999651 Sports and recreational sports event promotion and organization services 18% with ITC 18% with ITC Sports event promotion carries the same multi slab history as other 9996 services, but current guidance treats 18% as the standard rate, with Nil restricted to services certified as linked to specified international football events.
999652 Sports and recreational sports facility operation services 18% with ITC 18% with ITC Operation of stadiums and sports facilities is grouped with 999651. Commercial facility hire and related services are generally taxed at 18%, with some exemptions for specific sports bodies in separate notifications.
999659 Other sports and recreational sports services n.e.c. 18% with ITC 18% with ITC Residual sports and recreation services have the same 12 / 18 / 28 / Nil structure historically, but 18% is the common rate for taxable supplies, while sports event Nil is tightly conditioned.
999661 Services of athletes 18% with ITC 18% with ITC Athletes services under this SAC are treated like other sports services. Sector analyses treat 18% as the standard rate, with specific concessions only for notified events and recognised sports bodies.
999662 Support services related to sports and recreation 18% with ITC 18% with ITC Support services such as event management, logistics and back office work for sports and recreation are also taxed at 18%, within the same 9996 structure.
999691 Amusement park and similar attraction services 28% with ITC 18% with ITC Recreational services tables show this code with 12 / 18 / 28 / Nil. Dedicated SAC tools still show a high slab for amusement park entry, but more recent code wise summaries now describe an 18% rate for this SAC. Applying the agreed rule that 28% slabs move to 18% under GST 2.0, the typical old rate is taken as 28% with ITC and the new rate as 18% with ITC.
999692 Gambling and betting services including similar online services 28% with ITC 18% with ITC This SAC explicitly covers gambling, betting, casinos and similar services. Earlier, the standard rate was 28% on face value of bets for such services. With the rationalisation that withdraws the 28% slab from most services and does not list this SAC in the 40% demerit bucket, the typical rate to show from 22 Sep 2025 is 18% with ITC, while noting that certain online money gaming periods had distinct 28% rules in earlier years.
999693 Coin-operated amusement machine services 28% with ITC 18% with ITC Historically grouped with other high slab amusement services in the 9996 table, where 12 / 18 / 28 / Nil were possible. This code was typically aligned with the higher entertainment slab. Under GST 2.0, following the agreed mapping of 28% services to 18% (since it is not listed under the 40% demerit set), the old rate is treated as 28% with ITC and the new standard rate as 18% with ITC.
999694 Lottery services 18% with ITC 18% with ITC Service accounting code tools show 18% for lottery organisation and distribution services, even though goods side lottery tickets had separate high slabs. The 9996 rate tables mention multiple slabs, but for this SAC the widely used service rate is 18% with ITC, unchanged under GST 2.0.
999699 Other recreation and amusement services n.e.c. 18% with ITC 18% with ITC Residual recreation and amusement services not covered elsewhere in 99969 adopt the standard 18% service rate in current SAC wise lists, with historical 12 / 18 / 28 / Nil structure trimmed to a single working slab except for the narrow sports event Nil clause.

Important Disclaimer

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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Frequently Asked Questions

  • What services are covered under SAC code 9996?

    SAC 9996 covers recreational, cultural and sporting services. This includes admission to cinema halls, amusement parks, theme parks, sports events, cultural shows, theatre, concerts, museums, botanical gardens, zoo services, operation of sports facilities and support services related to recreation and sports.

  • What is the GST rate for SAC code 9996 services?

    Rates vary. Many entertainment admission services like cinema and amusement parks attract 18% or 28%. Some cultural events and sports services may be taxed at 12% or even exempt when conditions are met. The exact rate depends on the specific entry under 9996 and related notifications.

  • Are tickets for movies and amusement parks under SAC 9996 taxable?

    Yes. Tickets for movies, amusement parks, water parks and similar entertainment facilities are taxable under SAC 9996. They usually attract higher GST rates like 18% or 28% on the ticket price. Small community events may be exempt if they meet notified conditions.

  • Is GST charged on sports coaching or training under SAC 9996?

    Sports coaching given by commercial academies is generally taxable at 18% under 9996. However, training given by certain recognised sports bodies or in some government supported schemes may have exemptions. You must check whether your academy or activity is covered by any specific exemption entry.


  • Are services of clubs or gyms covered under SAC 9996?

     Gym membership, fitness classes and health club services usually fall under SAC 9997 rather than 9996 and are taxed at 18%. However, sports clubs offering both sports facilities and recreation may have some services under 9996. The correct SAC depends on the main nature of the service.

  • Can ITC be claimed on services under SAC 9996?

     Yes, if you provide taxable services like ticketed entertainment or commercial sports events, you can claim ITC on eligible inputs and input services. ITC may be blocked for expenses used for personal consumption or for exempt cultural events where no GST is charged on the output.

  • Are small cultural events or religious functions exempt under SAC 9996?

     Some small cultural, religious or charitable events can be exempt if organised by registered charitable or religious organisations and if conditions like ticket value and purpose are satisfied. These exemptions are listed in GST Notification 12, and you must match your event exactly with the wording.


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