Heading 9996 (Recreational, cultural and sporting services) - GST - Services - Rates of Tax - CGST / UTGST / SGST / IGST

4 Heading 9996 (Recreational, cultural and sporting services) (i) Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama 15 [or planetarium]. 18 - (ii) Services by way of admission exhibition of cinematograph films where price of admission ticket is one hundred rupees or less. 73 [ 12 ] - 74 [ (iia) Services by way of admission to exhibition of cinematograph films where price of admission ticket is above one hundred rupees. 18 - ] 131 [ (iii) Services by way of admission to; (a) theme parks, water parks and any other place having joy rides, merry- go rounds, go carting, or (b) ballet, - other than any place covered by (iiia) below 18 - (iiia) Services by way of admission to (a) casinos or race clubs or any place having casinos or race clubs or (b) sporting events like Indian Premier League. 28 - ] (iv) Services provided by a race club by way of 167 [ licensing a ] bookmaker in such club. 28 - 168 [ * ** * ] (vi) Recreational, cultural and sporting services other than (i), (ii), 76 [ (iia), ] (iii), 44 [(iiia),] (iv) and (v) above. 18 - ************* Notes: As amended vide Notification No. 15/2023- Integrated Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023 before it was read as, 34 Heading 9996 (Recreational, cultural and sporting services) (i) Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama 15 [or planetarium]. 18 - (ii) Services by way of admission exhibition of cinematograph films where price of admission ticket is one hundred rupees or less. 73 [ 12 ] - 74 [ (iia) Services by way of admission to exhibition of cinematograph films where price of admission ticket is above one hundred rupees. 18 - ] 131 [ (iii) Services by way of admission to; (a) theme parks, water parks and any other place having joy rides, merry- go rounds, go carting, or (b) ballet, - other than any place covered by (iiia) below 18 - (iiia) Services by way of admission to (a) casinos or race clubs or any place having casinos or race clubs or (b) sporting events like Indian Premier League. 28 - ] (iv) Services provided by a race club by way of totalisator or a license to bookmaker in such club. 28 - (v) Gambling. 28 - (vi) Recreational, cultural and sporting services other than (i), (ii), 76 [ (iia), ] (iii), 44 [(iiia),] (iv) and (v) above. 18 - ************* Notes: As Amended vide NOTIFICATION No. 06/2021- Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as, 34 Heading 9996 (Recreational, cultural and sporting services) (i) Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama 15 [or planetarium]. 18 - (ii) Services by way of admission exhibition of cinematograph films where price of admission ticket is one hundred rupees or less. 12 - (iia) Services by way of admission to exhibition of cinematograph films where price of admission ticket is above one hundred rupees. 18 - (iii) Services by way of admission to amusement parks including theme parks, water parks, joy rides, merry-go rounds, go-carting and ballet. 18 - (iiia) Services by way of admission to entertainment events or access to amusement facilities including [***] casinos, race club, any sporting event such as Indian Premier League and the like. 28 - (iv) Services provided by a race club by way of totalisator or a license to bookmaker in such club. 28 - (v) Gambling. 28 - (vi) Recreational, cultural and sporting services other than (i), (ii), (iia), (iii), (iiia), (iv) and (v) above. 18 - ************* Notes: As Amended vide Notification No. 28/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 1-1-2019 , before it was read as, 34 Heading 9996 (Recreational, cultural and sporting services) (i) Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama 15 [or planetarium]. 18 - (ii) Services by way of admission exhibition of cinematograph films where price of admission ticket is one hundred rupees or less. 18 - 56 [(iii) Services by way of admission to amusement parks including theme parks, water parks, joy rides, merry-go rounds, go-carting and ballet. 18 - (iiia) Services by way of admission to entertainment events or access to amusement facilities including exhibition of cinematograph films, casinos, race club, any sporting event such as Indian Premier League and the like. 28 -] (iv) Services provided by a race club by way of totalisator or a license to bookmaker in such club. 28 - (v) Gambling. 28 - (vi) Recreational, cultural and sporting services other than (i), (ii), (iii), 44 [(iiia),] (iv) and (v) above. 18 - Notes: As amended vide Notification No. 1/2018-Integrated Tax (Rate), Dated 25-01-2018, before it was read as: 34 Heading 9996 (Recreational, cultural and sporting services) (i) Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama 15 [or planetarium]. 18 - (ii) Services by way of admission exhibition of cinematograph films where price of admission ticket is one hundred rupees or less. 18 - (iii) Services by way of admission to entertainment events or access to amusement facilities including exhibition of cinematograph films, theme parks, water parks, joy rides, merry-go rounds, go-carting, casinos, race-course, ballet, any sporting event such as Indian Premier League and the like. 28 - (iv) Services provided by a race club by way of totalisator or a license to bookmaker in such club. 28 - (v) Gambling. 28 - (vi) Recreational, cultural and sporting services other than (i), (ii), (iii), (iv) and (v) above. 18 - ************* Notes: As amended vide notification 20/2017 dated 22-8-2017 , before it was read as, 34 Heading 9996 (Recreational, cultural and sporting services) (i) Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama. 18 - (ii) Services by way of admission exhibition of cinematograph films where price of admission ticket is one hundred rupees or less. 18 - (iii) Services by way of admission to entertainment events or access to amusement facilities including exhibition of cinematograph films, theme parks, water parks, joy rides, merry-go rounds, go-carting, casinos, race-course, ballet, any sporting event such as Indian Premier League and the like. 28 - (iv) Services provided by a race club by way of totalisator or a license to bookmaker in such club. 28 - (v) Gambling. 28 - (vi) Recreational, cultural and sporting services other than (i), (ii), (iii), (iv) and (v) above. 18 -