Heading 9996 (Recreational, cultural and sporting services) – Goods and Services Tax – 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. 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
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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. 18 – 56[(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 exhibition of cinematograph films, 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) Recreational, cultural and sporting services other t
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allet, 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 –
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