What is SAC code 999611?

SAC (Service Accounting Code) 999611 classifies audiovisual services (movies, ott) 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 999611

Issuing tax invoices for audiovisual services (movies, ott)
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 999611 → Calculate GST at 18%→ Find another SAC

Related SAC codes in Entertainment

9996

Recreational, cultural, sporting services

18%

999621

Music recording, publishing

18%

999631

Sports event services

28%

999641

Amusement parks, casinos

28%