9996 Recreational, cultural and sporting services
Heading 9996 of the SAC classification covers recreational, cultural and sporting services. The schedule writes 7 entries against it, ranging from 5% to 40%, with 18% as the residual rate when no specific entry matches.
- Residual rate18%
- Service codes24
- Schedule entries7
Films, music, live performance, artists, museums, sport and amusement. It is the only services heading that reaches the 40% demerit rate, which applies to casinos, betting, race clubs, online money gaming and admission to specified sporting events.
Is this the right heading for your service?Confirm the code and the rate with an advisor, freeGST rate for SAC 9996
The rate schedule is written against the heading, so these entries govern every service code under 9996. The entry that applies is the one whose description actually matches the supply.
- Nil
- 1.5%
- 5% applies here
- 7.5%
- 12%
- 18% applies here
- 40% applies here
| Entry | What it covers | GST rate | CGST + SGST | Input tax credit |
|---|---|---|---|---|
| (i) | 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 |
| (ii) | Services by way of admission to the exhibition of cinematograph films where the price of admission is one hundred rupees or less. | 5% | 2.5% + 2.5% | Credit available |
| (iia) | Services by way of admission to the exhibition of cinematograph films where the price of admission is above one hundred rupees. | 18% | 9% + 9% | Credit available |
| (iii) | Services by way of admission to theme parks, water parks, and any other place having joy rides, merry-go-rounds, go-carting or ballet. | 18% | 9% + 9% | Credit available |
| (iiia) | Services by way of admission to casinos, race clubs, any place having casinos or race clubs, and sporting events such as the Indian Premier League. Online money gaming is taxed at the same rate. This entry does not apply to a recognised sporting event. The 40% demerit rate replaced the earlier 28% rate with effect from 22 September 2025. | 40% | 20% + 20% | Credit available |
| (iv) | Services provided by a race club by way of licensing a bookmaker, or by a licensed totalisator in its premises. | 40% | 20% + 20% | 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.
Exempt supplies under 9996
Where an exemption applies it beats the rate schedule, so check these before reading a rate off the table above.
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.
24 service codes under 9996
Grouped the way the classification groups them. Open the group that matches your kind of service, then pick the code whose official description covers what you supply.
9996 1Audiovisual and related services5
9996 2Performing arts and other live entertainment event presentation and promotion services4
9996 3Services of performing and other artists3
9996 4Museum and preservation services2
9996 5Sports and recreational sports services3
9996 6Services of athletes and related support services2
9996 9Other amusement and recreational services5
Where SAC 9996 is used
The same code, at different digit lengths, runs through your invoices, returns and registration.
Rule 46 requires the SAC code on the invoice for every service line, next to its description and value.
Get assistanceThe HSN/SAC summary table of GSTR-1 reports each code with its taxable value and tax: 4 digits up to Rs. 5 crore aggregate turnover, 6 digits above it.
Get assistanceThe services you supply are described with SAC codes when the registration application is prepared for the GST portal.
Get assistanceThe e-invoice schema validates the SAC field before the IRP returns an IRN, so a wrong code fails at generation rather than at assessment.
Get assistance- 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.
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SAC 9996 questions
What does SAC heading 9996 cover?
Heading 9996 of the SAC classification covers recreational, cultural and sporting services. The schedule writes 7 entries against it, ranging from 5% to 40%, with 18% as the residual rate when no specific entry matches.
What is the GST rate for heading 9996?
It depends on which entry of the schedule matches the supply. Heading 9996 carries 7 entries at rates from 5% to 40%. Where no entry specifically matches, the residual entry applies and the rate is 18%. Several concessional entries are conditional on not taking input tax credit, so read the credit column before choosing.
Are any services under heading 9996 exempt from GST?
Yes. 4 exempt entries touch this heading, including 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. An exemption removes the charge rather than setting a rate, so where it applies it overrides the rate schedule.
Does reverse charge apply to services under heading 9996?
No reverse charge entry is notified against this heading, so the supplier charges GST on the invoice in the normal way. Import of services is a separate rule that can apply to any heading.
How many digits of SAC 9996 do I report?
Report all 4 digits of 9996 on invoices and in the GSTR-1 summary if your aggregate turnover is up to Rs. 5 crore, and the full 6-digit code above that. Pick the 6-digit code from the list on this page.
Nebin Binoy 
