SAC Code-9996

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.

Categorisation of SAC Code 9996

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%