9996 SAC Code: Recreational, cultural & sporting services

Description

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.

Notes

Same sports exemption under recreational services classification. No change.

Description

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.

Notes

Cultural performances within the value limit continue to be exempt.

Description

Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo.

Notes

Admission to notified cultural and environmental sites remains exempt.

Description

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.

Notes

Fully exempt as charitable recreational / educational service. No change under new slabs.

Description

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.

Notes

Threshold based exemption for low value tickets continues.

Description

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)

Notes

Cultural performance admissions remain exempt in both regimes.

Description

Services by way of admission to exhibition of cinematograph films where price of admission ticket is one hundred rupees or less.

Notes

Concessional rate on low value cinema tickets reduced under new slabs.

Description

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

Notes

General amusement stays 18% with ITC. Casino / race club / IPL type portions move from 28% to 40% with ITC.

Description

Services by way of admission to amusement parks including theme parks, water parks, joy rides, merry-go rounds, go-karting and ballet.

Notes

No change notified, remains at standard entertainment rate.

Description

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.

Notes

This row captures the sin / luxury part. Rate increases from 28% to 40% with ITC.

Description

Services by way of right to admission to the events organised under FIFA U-17 World Cup 2017.

Notes

Event specific exemption. Recorded as exempt; practically no ongoing impact after 2017.

Description

Services provided by a race club by way of totalisator or a license to bookmaker in such club

Notes

Race club betting related services move from 28% to 40% with ITC as part of the 40% bucket.

Description

Sound recording services

Notes

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.

Description

Motion picture, videotape, television and radio programme production services

Notes

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.

Description

Audiovisual post-production services

Notes

Same treatment as 999612. The recreational services schedule lists multiple possible rates historically, yet current SAC wise tools present 18% as the operative rate.

Description

Motion picture, videotape and television programme distribution services

Notes

Distribution rights for films and programmes under this code are shown at 18% in code specific lookups, within the broader 9996 multi slab framework.

Description

Motion picture projection services

Notes

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.

Description

Performing arts event promotion and organization services

Notes

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.

Description

Performing arts event production and presentation services

Notes

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.

Description

Performing arts facility operation services

Notes

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.

Description

Other performing arts and live entertainment services n.e.c.

Notes

Residual performing arts and live entertainment services share the same slab history as 999621-623, with 18% the usual GST rate for commercial shows.

Description

Services of performing artists including actors, readers, musicians, singers, dancers, TV personalities, independent models etc

Notes

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.

Description

Services of authors, composers, sculptors and other artists, except performing artists

Notes

This code carries the same slab structure as 999631. For normal taxable licensing or commissioned work, the standard GST rate is 18% with ITC.

Description

Original works of authors, composers and other artists except performing artists, painters and sculptors

Notes

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.

Description

Museum and preservation services of historical sites and buildings

Notes

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.

Description

Botanical, zoological and nature reserve services

Notes

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.

Description

Sports and recreational sports event promotion and organization services

Notes

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.

Description

Sports and recreational sports facility operation services

Notes

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.

Description

Other sports and recreational sports services n.e.c.

Notes

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.

Description

Services of athletes

Notes

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.

Description

Support services related to sports and recreation

Notes

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.

Description

Amusement park and similar attraction services

Notes

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.

Description

Gambling and betting services including similar online services

Notes

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.

Description

Coin-operated amusement machine services

Notes

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.

Description

Lottery services

Notes

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.

Description

Other recreation and amusement services n.e.c.

Notes

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.