Other amusement and recreational 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) 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 *********** Notes: As amended vide Notification No. 12/2023- Central Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023 before it was read as, 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 696 999692 Gambling and betting services including similar online services 697 999693 Coin-operated amusement machine services 698 999694 Lottery services 699 999699 Other recreation and amusement services nowhere else classified Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC) 99969 - Other amusement and recreational services 999691 - Amusement 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 services to ballrooms, dance halls and other recreational facilities ii. operation of ski hills iii. recreation park and beach services