What is SAC code 9996?

SAC (Service Accounting Code) 9996 classifies recreational, cultural, sporting services under the Indian GST framework. The applicable GST rate is 18%. This SAC falls under the Entertainment service category.

GST rate

18%

Intra-state split

CGST 9% + SGST 9%

When to use SAC 9996

Issuing tax invoices for recreational, cultural, sporting 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 9996 → Calculate GST at 18%→ Find another SAC

Related SAC codes in Entertainment

999611

Audiovisual services (movies, OTT)

18%

999621

Music recording, publishing

18%

999631

Sports event services

28%

999641

Amusement parks, casinos

28%