Services Under SAC Code 999691

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Services GST Rate for SAC Code 999691

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

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