Other amusement and recreational services
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section, Heading or Group
Service Code (Tariff)
Service Description
(1)
(2)
(3)
(4)
694
Group 99969
Other amusement and recreational services
695
999691
Amusement park and similar attraction services
1[696
**
**]
697
999693
Coin-operated amusement machine services
2[698
**
**]
699
999699
Other recreation and amusement services nowhere else classified
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Notes:
As amended vide Notification No. 12/2023- Central Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023 before it wa
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park and similar attraction services
This service code includes services involving organization, operation, admission to and other related services of
i. amusement parks
ii. attractions and fun fair
iii. operation of preserved railways
iv. other similar attractions
999693 – Coin-operated amusement machine services
This service code includes:
i. providing services of coin/card-operated amusement machines:
a. table soccer games
b. air hockey games
c. pinball games
d. video games
ii. providing services of coin/card-operated recreational games and rides:
a. coin/card-operated children's rides
999699 – Other recreation and amusement services n.e.c.
This service code includes:
i. operation of, and access servi
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