SAC Code
999693
Description
Coin-operated amusement machine services
New Rate
Old Rate
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.