Business Support

SAC 998554

Reservation services for event tickets, cinema halls, entertainment and recreational services and other reservation services

5% GST

Rate note: tour operator services: 5% without ITC; air-travel-agent commission and residual travel arrangement services: 18%

What is SAC code 998554?

SAC (Service Accounting Code) 998554 classifies reservation services for event tickets, cinema halls, entertainment and recreational services and other reservation services under the Indian GST framework. The applicable GST rate is 5%. This SAC falls under the Business Support service category.

GST rate

Intra-state split

CGST 2.5% + SGST 2.5%

When to use SAC 998554

Issuing tax invoices for reservation services for event tickets, cinema halls, entertainment and recreational services and other reservation services
Filing GSTR-1 with service-wise summary
Reverse charge mechanism (RCM) classification where applicable
Place of supply determination for services

Note: SAC codes are 6-digit; the first 4 represent the chapter group. Verify with gst.gov.in.

→ Generate invoice with SAC 998554 → Calculate GST at 5%→ Find another SAC