S - Arts, sports and recreation | NIC-2025 Section Codes
This section includes a wide range of activities to meet varied cultural, sports and recreational interests of their customers, including live performances, entertainment, operation of cultural and natural heritage sites, and gambling. Sports associations are typically non-profit entities, but inclusion in the sports sector is legitimised by the prevailing purpose of the activity carried out (promotion of sports practice). The activities of education, training, sale of advertising space, provision of clubhouse services, are, in this context, ancillary activities, which may have a prevailing weight at an economic level, but which are instrumental with respect to the prevailing purpose of the activity carried out and for its perpetuation.
This section also includes:
Divisions in Section S
Each division narrows Section S into a specific industry area. Open one to reach its groups, classes and NIC codes.
Frequently asked questions
What does Section S cover in NIC-2025?
Section S (Arts, sports and recreation) is a top-level sector of NIC-2025. It groups 4 divisions and 39 activity codes that share this broad economic area.
Do I register a business using a section letter?
No. Registrations such as Udyam, GST and company incorporation use the numeric NIC code (4, 5 or 6 digits), not the section letter. The section only tells you which part of the classification to explore. Open a division below to reach the specific code for your activity.
How do I find the exact NIC code inside Section S?
Drill down from a division to a group, then a class, then the sub-class that matches your activity. You can also use the search box to jump straight to a code by activity name. If you are unsure, IncorpX provides assistance for selecting the correct code for your registrations.
Not sure which code under Section S fits your business?
Tell us what your business does and an IncorpX advisor will help you pick the correct NIC code for Udyam, GST, company incorporation and other registrations. Free, with no obligation.
