Typical GST rate
Varies
Depends on sub-classification
Type
Service
SAC classification
Code level
6-digit
Sub-heading
Reading code 999623
SAC codes are always six digits and always begin with 99 — the services chapter. In 999623, the heading 9996 narrows the service group, and the final digits identify this specific service: performing arts facility operation services
All services under GST carry a 6-digit SAC beginning with 99 — construction, transport, IT, professional, financial, and every other service classification.
Related codes in heading 9996
- 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
- 999616 — Services by way of admission to exhibition of cinematograph films where price of admission ticket is one hundred rupees or less
- 999617 — Services by way of admission to exhibition of cinematograph films where price of admission ticket is above one hundred rupees
- 999621 — Performing arts event promotion and organisation services
- 999622 — Performing arts event production and presentation services
- 999624 — Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama [or planetarium], ballet etc
Frequently asked questions
Related tools & guides
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