What services fall under SAC group 9996 (Recreational, cultural and sporting services)?

SAC group 9996 covers recreational, cultural and sporting services under the Services Accounting Code classification. Every service supplied under GST in this group is identified by a 6-digit SAC code that starts with "9996".

Is SAC mandatory on every GST invoice for services?

Yes. Every GST invoice for a service supply must quote the correct 6-digit SAC code in addition to the SAC description. The first two digits identify the service family, the next two narrow the sub-family, and the final two identify the specific service.

Where do I find the official CBIC SAC master?

The CBIC publishes the consolidated HSN_SAC master as an XLSX on the GST portal at tutorial.gst.gov.in/downloads/HSN_SAC.xlsx. FinTax24 SAC Finder mirrors this master and adds free-text search plus group filtering for faster lookup.

SAC CODES · GROUP 9996

SAC Group 9996: Recreational, cultural and sporting services

29 service codes fall under SAC group 9996, sourced from the official CBIC HSN_SAC master. Browse the list below or open the full group in the live finder.

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Showing 29 of 29 codes

SAC codes under group 9996 — Recreational, cultural and sporting services
SAC Code	Description	Action
9996	Recreational, cultural and sporting services
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
999623	Performing arts facility operation services
999624	Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama [or planetarium], ballet etc.
999629	Other performing arts and live entertainment services nowhere else classified
999631	Services of performing artists including actors, readers, musicians, singers, dancers, television personalities, independent models and the like
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 organisation services
999652	Sports and recreational sports facility operation services
999653	Services by way of admission to sporting events like Indian Premier League.
999659	Other sports and recreational sports services nowhere else classified
999661	Services of athletes
999662	Support services related to sports and recreation
999691	Amusement park and similar attraction services
999692	Coin-operated amusement machine services
999693	Coin-operated amusement machine services
999694	Services by way of admission to casinos or race clubs or any place having casinos or race clubs
999699	Other recreation and amusement services nowhere else classified

About SAC Group 9996 (Recreational, cultural and sporting services)

SAC (Service Accounting Code) group 9996 covers recreational, cultural and sporting services. Services supplied under GST are classified under 6-digit SAC codes — the first four digits (9996) identify the service family, and the remaining digits narrow the specific service.

Quote the correct SAC on every GST invoice for services. If a supply mixes goods and services, the principal supply decides the classification. Our experts can confirm the right SAC and the applicable GST rate for your service.