999623

SAC Code 999623: GST Rate & Description

Performing arts facility operation services
SAC Chapter 99 — Services (SAC) 6-digit code 18% GST
Parent codes: 99 — All services 9996 — Recreational, cultural and sporting serv…
GST Rate Breakdown
CGST
9%
SGST / UTGST
9%
IGST
18%

CGST+SGST apply to intra-state transactions. IGST applies to inter-state and imports. Cess may apply additionally for certain goods.

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Related SAC codes (28 codes)
999611 Sound recording services 999612 Motion picture, videotape, television and radio… 999613 Audiovisual post-production services 999614 Motion picture, videotape and television program… 999615 Motion picture projection services 999616 Services by way of admission to exhibition of ci… 999617 Services by way of admission to exhibition of ci… 999621 Performing arts event promotion and organisation… 999622 Performing arts event production and presentatio… 999623 Performing arts facility operation services 999624 Services by way of admission or access to circus… 999629 Other performing arts and live entertainment ser… 999631 Services of performing artists including actors,… 999632 Services of authors, composers, sculptors and ot… 999633 Original works of authors, composers and other a… 999641 Museum and preservation services of historical s… 999642 Botanical, zoological and nature reserve service… 999651 Sports and recreational sports event promotion a… 999652 Sports and recreational sports facility operatio… 999653 Services by way of admission to sporting events… 999659 Other sports and recreational sports services no… 999661 Services of athletes 999662 Support services related to sports and recreatio… 999691 Amusement park and similar attraction services 999692 Coin-operated amusement machine services 999693 Coin-operated amusement machine services 999694 Services by way of admission to casinos or race… 999699 Other recreation and amusement services nowhere…

About SAC Code 999623

SAC code 999623 is a 6-digit Services Accounting Code (SAC) used in India for GST classification. It covers: Performing arts facility operation services.

This code falls under Chapter 99 (Services (SAC)) of the Indian GST tariff. The applicable GST rate is 18% (CGST 9% + SGST 9% for intra-state, or IGST 18% for inter-state transactions).

Who needs this code? Any GST-registered business supplying services classified under this SAC code must quote it on their tax invoices. Turnover above ₹5 crore requires 6-digit SAC codes; exporters must use 8-digit HSN codes.

Frequently Asked Questions

What is SAC code 999623?
SAC 999623 refers to: Performing arts facility operation services. It belongs to Chapter 99 (Services (SAC)) of the GST tariff.
What is the GST rate for SAC code 999623?
The GST rate for SAC code 999623 is 18% — CGST 9% + SGST 9% for intra-state, or IGST 18% for inter-state supply.
Is SAC code 999623 mandatory on invoices?
Yes. If your business supplies goods/services under this code, you must quote the HSN/SAC code on GST invoices. Businesses with turnover below ₹5 crore use 4-digit HSN; above ₹5 crore use 6-digit; exporters use 8-digit.
What chapter does SAC code 999623 belong to?
SAC code 999623 belongs to Chapter 99 of the GST tariff, which covers Services (SAC).