Rate at a Glance
SAC heading 9996
GST rate guide
Cinema tickets up to ₹100 are taxed at 5% and above that at 18%. Casinos, race clubs, betting and admission to events such as the IPL attract 40%.
Use this rate in hisabkitab: start free
Rates reflect GST changes effective 22 September 2025. Confirm the rate for your exact product description before filing.
All 24 SAC codes under 9996
| SAC code | Description |
|---|---|
| 999611 | Sound recording services |
| 999612 | Motion picture, videotape, television and radio programme production services |
| 999613 | Audiovisual post-production services |
| 999614 | Motion picture, videotape and television programme distribution services |
| 999615 | Motion picture projection services |
| 999621 | Performing arts event promotion and organization services |
| 999622 | Performing arts event production and presentation services |
| 999623 | Performing arts facility operation services |
| 999629 | Other performing arts and live entertainment services n.e.c. |
| 999631 | Services of performing artists including actors, readers, musicians, singers, dancers, TV personalities, independent models etc |
| 999632 | Services of authors, composers, sculptors and other artists, except performing artists |
| 999633 | Original works of authors, composers and other artists except performing artists, painters and sculptors |
| 999641 | Museum and preservation services of historical sites and buildings |
| 999642 | Botanical, zoological and nature reserve services |
| 999651 | Sports and recreational sports event promotion and organization services |
| 999652 | Sports and recreational sports facility operation services |
| 999659 | Other sports and recreational sports services n.e.c. |
| 999661 | Services of athletes |
| 999662 | Support services related to sports and recreation |
| 999691 | Amusement park and similar attraction services |
| 999692 | Gambling and betting services including similar online services |
| 999693 | Coin-operated amusement machine services |
| 999694 | Lottery services |
| 999699 | Other recreation and amusement services n.e.c. |
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