Recreation & Culture

SAC 999692

Gambling and betting services including similar online services

40% GST

Rate note: gambling and betting services including casinos and race clubs: 40% (w.e.f. 22-09-2025)

What is SAC code 999692?

SAC (Service Accounting Code) 999692 classifies gambling and betting services including similar online services under the Indian GST framework. The applicable GST rate is 40%. This SAC falls under the Recreation & Culture service category.

GST rate

40%

Intra-state split

CGST 20% + SGST 20%

When to use SAC 999692

Issuing tax invoices for gambling and betting services including similar online 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 999692 → Calculate GST at 40%→ Find another SAC