SAC code directory
SAC Code 9996: Recreational, cultural and sporting services
Service Accounting Codes (SAC) classify services under GST. Below are all 6-digit SAC codes under this heading, with the GST rate guide.
All 6-digit SAC codes under this heading
| 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. |
GST rate guide for these services
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%.
Browse the full SAC code list or search any HSN or SAC code.
The GST rate for a service depends on its exact description in the rate notification, who provides it and who receives it. Some services are exempt or taxed under reverse charge. Confirm the rate before you raise invoices.
Frequently asked questions
Is the SAC code mandatory on GST invoices?
Yes. Service providers must show the SAC code on tax invoices: at least 4 digits if aggregate turnover in the previous year was up to ₹5 crore (for B2B invoices), and 6 digits if turnover was above ₹5 crore.
What is the difference between HSN and SAC codes?
HSN codes classify goods and SAC codes classify services. SAC codes start with 99, which is chapter 99 of the GST classification, followed by the heading and group of the service.
Where do I report SAC codes in GST returns?
SAC codes are reported in the HSN-wise summary of outward supplies in GSTR-1 and in the annual return GSTR-9, along with the taxable value and tax for each code.
Need help with classification or GST rates? GST registration and return filing or book a free consultation with our CA-led team.