RECREATIONAL SERVICES - GST RATES & SAC CODE 9996

SAC Code	Description of Services	Rate (%)	CESS (%)	Effective Date	Rate Revision
9996	Recreational, Cultural And Sporting Services	12/18/28	Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women's World Cup 2020.	1/01/2019 25/01/2018	12% 18% 18% 28%
999611	Sound Recording Services	12/18/28	Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women's World Cup 2020.	1/01/2019 25/01/2018	12% 18% 18% 28%
999612	Motion Picture, Videotape, Television And Radio Programme Production Services	12/18/28	Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women's World Cup 2020.	1/01/2019 25/01/2018	12% 18% 18% 28%
999613	Audiovisual Post-Production Services	12/18/28	Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women's World Cup 2020.	1/01/2019 25/01/2018	12% 18% 18% 28%
999614	Motion Picture, Videotape And Television Programme Distribution Services	12/18/28	Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women's World Cup 2020.	1/01/2019 25/01/2018	12% 18% 18% 28%
999615	Motion Picture Projection Services	12/18/28	Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women's World Cup 2020.	1/01/2019 25/01/2018	12% 18% 18% 28%
999621	Performing Arts Event Promotion And Organization Services	12/18/28	Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women's World Cup 2020.	1/01/2019 25/01/2018	12% 18% 18% 28%
999622	Performing Arts Event Production And Presentation Services	12/18/28	Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women's World Cup 2020.	1/01/2019 25/01/2018	12% 18% 18% 28%
999623	Performing Arts Facility Operation Services	12/18/28	Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women's World Cup 2020.	1/01/2019 25/01/2018	12% 18% 18% 28%
999629	Other Performing Arts And Live Entertainment Services N.E.C.	12/18/28	Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women's World Cup 2020.	1/01/2019 25/01/2018	12% 18% 18% 28%
999631	Services Of Performing Artists Including Actors, Readers, Musicians, Singers, Dancers, Tv Personalities, Independent Models Etc	12/18/28	Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women's World Cup 2020.	1/01/2019 25/01/2018	12% 18% 18% 28%
999632	Services Of Authors, Composers, Sculptors And Other Artists, Except Performing Artists	12/18/28	Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women's World Cup 2020.	1/01/2019 25/01/2018	12% 18% 18% 28%
999633	Original Works Of Authors, Composers And Other Artists Except Performing Artists, Painters And Sculptors	12/18/28	Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women's World Cup 2020.	1/01/2019 25/01/2018	12% 18% 18% 28%
999641	Museum And Preservation Services Of Historical Sites And Buildings	12/18/28	Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women's World Cup 2020.	1/01/2019 25/01/2018	12% 18% 18% 28%
999642	Botanical, Zoological And Nature Reserve Services	12/18/28	Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women's World Cup 2020.	1/01/2019 25/01/2018	12% 18% 18% 28%
999651	Sports And Recreational Sports Event Promotion And Organization Services	12/18/28	Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women's World Cup 2020.	1/01/2019 25/01/2018	12% 18% 18% 28%
999652	Sports And Recreational Sports Facility Operation Services	12/18/28	Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women's World Cup 2020.	1/01/2019 25/01/2018	12% 18% 18% 28%
999659	Other Sports And Recreational Sports Services N.E.C.	12/18/28	Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women's World Cup 2020.	1/01/2019 25/01/2018	12% 18% 18% 28%
999661	Services Of Athletes	12/18/28	Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women's World Cup 2020.	1/01/2019 25/01/2018	12% 18% 18% 28%
999662	Support Services Related To Sports And Recreation	12/18/28	Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women's World Cup 2020.	1/01/2019 25/01/2018	12% 18% 18% 28%
999691	Amusement Park And Similar Attraction Services	12/18/28	Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women's World Cup 2020.	1/01/2019 25/01/2018	12% 18% 18% 28%
999692	Gambling And Betting Services Including Similar Online Services	12/18/28	Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women's World Cup 2020.	1/01/2019 25/01/2018	12% 18% 18% 28%
999693	Coin-Operated Amusement Machine Services	12/18/28	Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women's World Cup 2020.	1/01/2019 25/01/2018	12% 18% 18% 28%
999694	Lottery Services	12/18/28	Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women's World Cup 2020.	1/01/2019 25/01/2018	12% 18% 18% 28%
999699	Other Recreation And Amusement Services N.E.C.	12/18/28	Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women's World Cup 2020.	1/01/2019 25/01/2018	12% 18% 18% 28%

9996

Recreational, Cultural And Sporting Services

12/18/28