Services of performing and other artists - 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) 680 Group 99963 Services of performing and other artists 681 999631 Services of performing artists including actors, readers, musicians, singers, dancers, television personalities, independent models and the like 682 999632 Services of authors, composers, sculptors and other artists, except performing artists 683 999633 Original works of authors, composers and other artists except performing artists, painters and sculptors Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC) 99963 - Services of performing and other artists 999631 - Services of performing artists including actors, readers, musicians, singers, dancers, TV personalities, independent models etc This service code includes: i. services of actors, readers, singers, musicians, dancers, stunt people, television personality hosts/presenters and other performing artists; services of independent models 999632 - Services of authors, composers, sculptors and other artists, except performing artists This service code includes: i. services of authors, composers, sculptors ii. services of stage designers, set designers, lighting designers, costume designers; restoration services for works of art 999633 - Original works of authors, composers and other artists except performing artists, painters and sculptors This service code includes original works of authors, i.e. book manuscripts, composers, i.e. the original score of music, not the copyrighted master recording produced from it, other artists other than performing artists, painters and sculptors Note: The creation of these original works is done on own account, i.e. their production is intended for sale without either a contract or known buyer in mind.