99962 Performing arts and other live entertainment event presentation and promotion services
Group 99962 of the SAC classification covers performing arts and other live entertainment event presentation and promotion services. It sits under heading 9996 and holds 4 six-digit service codes. The GST rate is set at the heading, so services here are taxed under the entries written against 9996, normally at 18%.
- Service codes4
- Rate set atHeading 9996
- GST rate18%
Group 99962 is a 5-digit service group inside its heading, inside heading 9996 (Recreational, cultural and sporting services).
Which code in this group is yours?An IncorpX GST advisor will confirm it, free4 SAC codes in group 99962
These are the codes you actually quote. Open one for its official description, the rate entries that reach it and a GST calculator.
GST rate for SAC 99962
The schedule sets rates at the heading, so these are the entries under heading 9996 that can reach a service in this group.
- Nil
- 1.5%
- 5%
- 7.5%
- 12%
- 18% applies here
- 40%
| Entry | What it covers | GST rate | CGST + SGST | Input tax credit |
|---|---|---|---|---|
| (i) Written for this code | Services by way of admission to a circus, Indian classical dance including folk dance, theatrical performance, drama or planetarium. Admission where the ticket price is up to Rs. 500 per person is exempt. | 18% | 9% + 9% | Credit available |
| (vi) Residual | Recreational, cultural and sporting services other than the above. | 18% | 9% + 9% | Credit available |
More than one entry can apply here. The one that governs is the entry whose description actually matches the supply; where none does, the residual entry sets the rate.
Rates shown here are as published in GST rates on services, Notification 11/2017-Central Tax (Rate) as amended up to Notification 15/2025-Central Tax (Rate) and are reproduced for reference. The GST Council revises rates through notifications, including the rate rationalisation effective 22.09.2025 that withdrew the 12% and 28% slabs for most services and introduced a 40% rate for a short list of them. Always verify the current rate and the conditions attached to it on the CBIC GST rates page or the CBIC tax information portal before invoicing or filing. Rates exclude any applicable cess. IncorpX provides assistance for GST registration and return filing if you need help.
Some supplies under this heading carry no GST at all. An exemption removes the charge rather than setting a rate, so it overrides the schedule where it applies.
- Services by an artist by way of a performance in folk or classical art forms of music, dance or theatre, where the consideration does not exceed Rs. 1,50,000 and the artist is not performing as a brand ambassador. Notification 12/2017-CT(R), entry 78
- Right of admission to a museum, national park, wildlife sanctuary, tiger reserve, zoo or a protected monument. Notification 12/2017-CT(R), entry 79 and 79A
- Right of admission to a circus, dance, theatrical performance, award function, concert, pageant, musical performance, recognised sporting event or planetarium, where the consideration for admission is up to Rs. 500 per person. Notification 12/2017-CT(R), entry 81
- Services by way of training or coaching in recreational activities relating to arts, culture or sport, supplied by a charitable entity or the Government. Notification 12/2017-CT(R), entry 80
Source: Exempt services, Notification 12/2017-Central Tax (Rate) as amended up to Notification 16/2025-Central Tax (Rate). Exemptions carry conditions and definitions of their own, so read the notification entry before relying on one.
- Classification: Scheme of Classification of Services, Annexure to Notification 11/2017-Central Tax (Rate), Central Board of Indirect Taxes and Customs (cbic-gst.gov.in).
- Rates: GST rates on services, Notification 11/2017-Central Tax (Rate) as amended up to Notification 15/2025-Central Tax (Rate) (CBIC rate finder).
- Exemptions: Exempt services, Notification 12/2017-Central Tax (Rate) as amended up to Notification 16/2025-Central Tax (Rate).
- Reverse charge: Services taxable under reverse charge, Notification 13/2017-Central Tax (Rate) as amended.
- Current position: GST Council notifications published on the CBIC tax information portal.
This directory reproduces government classifications and rate entries for reference. The official gazette and CBIC notifications remain the authoritative sources. IncorpX provides assistance for registrations and filings that use these codes and does not issue the classification or the rates itself.
SAC 99962 questions
What does SAC group 99962 cover?
Group 99962 of the SAC classification covers performing arts and other live entertainment event presentation and promotion services. It sits under heading 9996 and holds 4 six-digit service codes. The GST rate is set at the heading, so services here are taxed under the entries written against 9996, normally at 18%.
What is the GST rate for SAC 99962?
The rate schedule is written against heading 9996, not against the 5-digit group, so the rate for a service here comes from that heading's entries. Every entry that reaches this group carries 18%. Verify the current rate on the CBIC portal before invoicing.
Which SAC code should I quote from this group?
Pick the 6-digit code whose official description covers what you actually supply, not the closest sounding name. Every code in this group is listed below with its own page, where the official annexure text and the rate entries are set out in full.
Can I quote the 5-digit group code on an invoice?
No. Invoices and the GSTR-1 summary take either the 4-digit heading (9996) or the full 6-digit code, depending on your aggregate turnover. The 5-digit group is a level of the classification, not a reporting format.
Not sure this is the right group for your services?
Tell us what you actually supply and an IncorpX advisor will help you confirm the SAC code, the rate that applies to it and whether reverse charge is in play, before you invoice or file. Free, with no obligation. IncorpX provides assistance for GST registration and return filing; applications are always filed in your name with the tax authorities.
Nebin Binoy 
