Performing arts and other live entertainment event presentation and promotion services - GST - Services Code / Scheme of Classification of Services

Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 675 Group 99962 Performing arts and other live entertainment event presentation and promotion services 676 999621 Performing arts event promotion and organisation services 677 999622 Performing arts event production and presentation services 678 999623 Performing arts facility operation services 679 999629 Other performing arts and live entertainment services nowhere else classified Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC) 99962 - Performing arts and other live entertainment event presentation and promotion services 999621 - Performing arts event promotion and organization services This service code includes: i. promotion and organization services for: a. theatre, opera, ballet, musical and concert performances b. sound and light performances c. puppet shows d. fireworks e. circus performances f. other similar performances 999622 - Performing arts event production and presentation services This service code includes: i. production and presentation services for: a. theatre, opera, ballet, musical and concert performances b. puppet shows c. circus and other performances 999623 - Performing arts facility operation services This service code includes: i. operation of concert halls, theatres, opera houses, music halls ii. operation of multipurpose centres and of similar facilities with a cultural predominance 999629 - Other performing arts and live entertainment services n.e.c. This service code includes management services for rights attached to artistic, literary, musical works; services ancillary to entertainment not elsewhere classified, such as operation of scenery and backdrops, operation of lighting and sound equipment for the performing arts