SAC Code
999691
Description
Amusement park and similar attraction services
New Rate
Old Rate
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.