Services Under SAC Code 999642

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Services GST Rate for SAC Code 999642

Code Description Old GST Rate
(till 21 Sep 2025)
New GST Rate
(from 22 Sep 2025)
Notes on change / inclusions
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.

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