Services Under SAC Code 999623
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Services GST Rate for SAC Code 999623
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 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. |
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