Q3SAC Code 9996
Recreational, cultural and sporting services
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Codes under 9996
| Code | Description |
|---|---|
| 9996 11 | Sound recording services |
| 9996 12 | Motion picture, videotape, television and radio programme production services |
| 9996 13 | Audiovisual post-production services |
| 9996 14 | Motion picture, videotape and television programme distribution services |
| 9996 15 | Motion picture projection services |
| 9996 16 | Services by way of admission to exhibition of cinematograph films where price of admission ticket is one hundred rupees or less |
| 9996 17 | Services by way of admission to exhibition of cinematograph films where price of admission ticket is above one hundred rupees. |
| 9996 21 | Performing arts event promotion and organisation services |
| 9996 22 | Performing arts event production and presentation services |
| 9996 23 | Performing arts facility operation services |
| 9996 24 | Services by way of admission or access to circus, indian classical dance including folk dance, theatrical performance, drama [or planetarium], ballet etc. |
| 9996 29 | Other performing arts and live entertainment services nowhere else classified |
| 9996 31 | Services of performing artists including actors, readers, musicians, singers, dancers, television personalities, independent models and the like |
| 9996 32 | Services of authors, composers, sculptors and other artists, except performing artists |
| 9996 33 | Original works of authors, composers and other artists except performing artists, painters and sculptors |
| 9996 41 | Museum and preservation services of historical sites and buildings |
| 9996 42 | Botanical, zoological and nature reserve services |
| 9996 51 | Sports and recreational sports event promotion and organisation services |
| 9996 52 | Sports and recreational sports facility operation services |
| 9996 53 | Services by way of admission to sporting events like indian premier league. |
| 9996 59 | Other sports and recreational sports services nowhere else classified |
| 9996 61 | Services of athletes |
| 9996 62 | Support services related to sports and recreation |
| 9996 91 | Amusement park and similar attraction services |
| 9996 92 | Coin-operated amusement machine services |
| 9996 93 | Coin-operated amusement machine services |
| 9996 94 | Services by way of admission to casinos or race clubs or any place having casinos or race clubs |
| 9996 99 | Other recreation and amusement services nowhere else classified |
Frequently Asked Questions
What is the SAC code for recreational, cultural and sporting services?
The SAC code for recreational, cultural and sporting services is 9996.
What is the GST rate on recreational, cultural and sporting services?
GST rates for services under this heading depend on the exact service and who provides it — see the applicable GST notification rather than a single figure here.
How many digits of the SAC code go on a GST invoice?
The same turnover-based rule as HSN applies: businesses above ₹5 crore generally show 6 digits, smaller businesses show 4 digits on B2B invoices. Check the current e-invoicing/HSN notification for the exact threshold that applies to you.
Rates as per Notifications No. 9/2025-Central Tax (Rate), 10/2025-Central Tax (Rate), 13/2025-Central Tax (Rate) and 19/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.