Heading 9996 (Recreational, cultural and sporting services)
Services – Rates of Tax
GST
34
Heading 9996
(Recreational, cultural and sporting services)
(i) Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama 15[or planetarium].
18
–
(ii) Services by way of admission exhibition of cinematograph films where price of admission ticket is one hundred rupees or less.
196[5]
–
74[ (iia) Services by way of admission to exhibition of cinematograph films where price of admission ticket is above one hundred rupees.
18
-]
131[(iii) Services by way of admission to;
(a) theme parks, water parks and any other place having joy rides, merry- go rounds, go carting, or
(b) ballet, –
other than any place covered by (iiia) below
18
–
(iiia) Services by way of admission to (a) casinos or race clubs or any place having casinos or race clubs or (b) sporting events like Indian Premier League.
197[Expl
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of admission ticket is above one hundred rupees.
18
-]
131[(iii) Services by way of admission to;
(a) theme parks, water parks and any other place having joy rides, merry- go rounds, go carting, or
(b) ballet, –
other than any place covered by (iiia) below
18
–
(iiia) Services by way of admission to
(a) casinos or race clubs or any place having casinos or race clubs or
(b) sporting events like Indian Premier League.
28
-]
(iv) Services provided by a race club by way of 167[licensing a] bookmaker in such club.
28
–
168[*
**
*]
(vi) Recreational, cultural and sporting services other than (i), (ii), 76[(iia),] (iii), 44[(iiia),] (iv) and (v) above.
18
–
Clarification
* Clarification regarding applicable rate of GST on services provided by Indoor Amusement Parks/Family Entertainment Centers. [ See para 10 of Circular No. 164/20/2021-GST dated 06.10.2021 ]
* Clarification regarding the GST liability for the perio
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r entry fee. The method of levy adopted needs to be clarified.” [ Circular No. 27/01/2018-GST dated 04.01.2018 ]
* Clarification on ” Whether for the purpose of entries at Sl. Nos. 34(ii) [admission to cinema] and 7(ii)(vi)(viii) [Accommodation in hotels, inns, etc.], of notification 11/2017-CT (Rate) dated 28th June 2017, price/ declared tariff includes the tax component or not?” [ Circular No. 27/01/2018-GST dated 04.01.2018 ]
* Clarification on “The provision in rate schedule notification No. 11/2017-Central Tax (Rate) dated the 28th June 2017 does not clearly state the tax base to levy GST on horse racing. This may be clarified.” [ Circular No. 27/01/2018-GST dated 04.01.2018 ]
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Notes:
As amended vide Notification No. 15/2023- Integrated Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023 before it was read as,
34
Heading 9996
(Recreational, cultural and sporting services)
(i)
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sporting services other than (i), (ii), 76[(iia),] (iii), 44[(iiia),] (iv) and (v) above.
18
–
Clarification
* Clarification regarding applicable rate of GST on services provided by Indoor Amusement Parks/Family Entertainment Centers. [ See para 10 of Circular No. 164/20/2021-GST dated 06.10.2021 ]
* Clarification on “Whether the services of elephant or camel ride, rickshaw ride and boat ride should be classified under heading 9964 (as passenger transport service) in which case, the rate of tax on such services will be 18% or under the heading 9996 (recreational, cultural and sporting services) treating them as joy rides, leviable to GST@ 28%?” [ Circular No. 32/06/2018-GST dated 12.02.2018 ]
* Clarification on “GST on the service of admission into casino under Heading 9996 (Recreational, cultural and sporting services) has been levied @ 28%. Since the Value of supply rule has not specified the method of determining taxable amount in casin
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nbsp;
Heading 9996
(Recreational, cultural and sporting services)
(i) Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama 15[or planetarium].
18
–
(ii) Services by way of admission exhibition of cinematograph films where price of admission ticket is one hundred rupees or less.
12
–
(iia) Services by way of admission to exhibition of cinematograph films where price of admission ticket is above one hundred rupees.
18
–
(iii) Services by way of admission to amusement parks including theme parks, water parks, joy rides, merry-go rounds, go-carting and ballet.
18
–
(iiia) Services by way of admission to entertainment events or access to amusement facilities including [***] casinos, race club, any sporting event such as Indian Premier League and the like.
28
–
(iv) Services provided by a race club by way of totalisator or a license to bookmaker in such club.
28
–
(v) Gambling.
28
–
(vi)
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1/2018-GST dated 04.01.2018 ]
* Clarification on ” Whether for the purpose of entries at Sl. Nos. 34(ii) [admission to cinema] and 7(ii)(vi)(viii) [Accommodation in hotels, inns, etc.], of notification 11/2017-CT (Rate) dated 28th June 2017, price/ declared tariff includes the tax component or not?” [ Circular No. 27/01/2018-GST dated 04.01.2018 ]
* Clarification on “The provision in rate schedule notification No. 11/2017-Central Tax (Rate) dated the 28th June 2017 does not clearly state the tax base to levy GST on horse racing. This may be clarified.” [ Circular No. 27/01/2018-GST dated 04.01.2018 ]
*************
Notes:
As Amended vide Notification No. 28/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 1-1-2019, before it was read as,
34
Heading 9996
(Recreational, cultural and sporting services)
(i) Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama 15[o
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case, the rate of tax on such services will be 18% or under the heading 9996 (recreational, cultural and sporting services) treating them as joy rides, leviable to GST@ 28%?” [ Circular No. 32/06/2018-GST dated 12.02.2018 ]
* Clarification on “GST on the service of admission into casino under Heading 9996 (Recreational, cultural and sporting services) has been levied @ 28%. Since the Value of supply rule has not specified the method of determining taxable amount in casino, Casino Operators have been informed to collect 28% GST on gross amount collected as admission charge or entry fee. The method of levy adopted needs to be clarified.” [ Circular No. 27/01/2018-GST dated 04.01.2018 ]
* Clarification on ” Whether for the purpose of entries at Sl. Nos. 34(ii) [admission to cinema] and 7(ii)(vi)(viii) [Accommodation in hotels, inns, etc.], of notification 11/2017-CT (Rate) dated 28th June 2017, price/ declared tariff includes the tax component or not?” [
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nds, go-carting, casinos, race-course, ballet, any sporting event such as Indian Premier League and the like.
28
–
(iv) Services provided by a race club by way of totalisator or a license to bookmaker in such club.
28
–
(v) Gambling.
28
–
(vi) Recreational, cultural and sporting services other than (i), (ii), (iii), (iv) and (v) above.
18
–
Clarification
* Clarification on “GST on the service of admission into casino under Heading 9996 (Recreational, cultural and sporting services) has been levied @ 28%. Since the Value of supply rule has not specified the method of determining taxable amount in casino, Casino Operators have been informed to collect 28% GST on gross amount collected as admission charge or entry fee. The method of levy adopted needs to be clarified.” [ Circular No. 27/01/2018-GST dated 04.01.2018 ]
* Clarification on ” Whether for the purpose of entries at Sl. Nos. 34(ii) [admission to cinema] and 7(ii)(vi)(viii) [Accommodat
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