Sports and recreational sports 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) 687 Group 99965 Sports and recreational sports services 688 999651 Sports and recreational sports event promotion and organisation services 689 999652 Sports and recreational sports facility operation services 690 999659 Other sports and recreational sports services nowhere else classified Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC) 99965 - Sports and recreational sports services 999651 - Sports and recreational sports event promotion and organization services This service code includes: i. services provided by producers or promoters of sports events, with or without facilities ii. organization and management of sports events by sports clubs offering the opportunity for sports, e.g., football clubs, bowling clubs, swimming clubs, golf clubs, boxing clubs, body-building clubs, winter sports clubs, chess clubs, track and field clubs, etc. 999652 - Sports and recreational sports facility operation services This service code includes: i. operation of and access to indoor and outdoor sports and recreational sports facilities, such as stadiums, arenas, rinks, swimming pools, sports fields, tracks, golf courses, bowling alleys, tennis courts, etc. ii. services of riding academies 999659 - Other sports and recreational sports services n.e.c. This service code includes: i. skydiving services ii. hang-gliding services iii. scuba-diving services