SAC code 999661 — Services of athletes
SAC · sac40%Services of athletes
Services provided by athletes in professional or amateur sporting activities, including participation in competitions, matches, tournaments, and athletic events. This covers the labour and expertise of sportspeople during performance or competition.
current gst rate
| igst | cgst | sgst | condition |
|---|---|---|---|
| 5% | 2.5% | 2.5% | S.No 34(ii): (ii) Services by way of admission exhibition of cinematograph films where price of admission ticket is one hundred rupees or less. |
| 18% | 9% | 9% | S.No 34(vi): (vi) Recreational, cultural and sporting services other than (i), (ii), (iii), (iv) and (v) |
| 18% | 9% | 9% | S.No 34(iia): (iia) Services by way of admission to exhibition of cinematograph films where price of admission ticket is above one hundred rupees. |
| 18% | 9% | 9% | S.No 34(iii): (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 |
| 40% | 20% | 20% | S.No 34(iv): (iv) Services provided by a race club by way of totalisator or a license to bookmaker in such club. |
| 40% | 20% | 20% | S.No 34(iiia): (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. (1) (2) (3) (4) "118a Group 99654 Multimodal Transport of good |
source: 15/2025-Central Tax (Rate) · effective 2025-09-22 · rate inherited from 9996 · all codes at 40%
gst calculator — pre-filled with this rate
products commonly classified here
sports performance servicessporting event participationmatch participationathlete feesathlete servicesbadminton player servicescricket player servicesfootball player servicesplayer appearance feesprofessional athlete worktennis player services
sibling codes
- 999611Sound recording services
- 999612Motion picture, videotape, television and radio programme production services
- 999613Audiovisual post-production services
- 999614Motion picture, videotape and television programme distribution services
- 999615Motion picture projection services
- 999616Services by way of admission to exhibition of cinematograph films where price of admission tick
- 999617Services by way of admission to exhibition of cinematograph films where price of admission tick
- 999621Performing arts event promotion and organisation services
- 999622Performing arts event production and presentation services
- 999623Performing arts facility operation services
- 999624Services by way of admission or access to circus, Indian classical dance including folk dance,
- 999629Other performing arts and live entertainment services nowhere else classified
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compiled from official sources · not tax advice · verify with your tax advisor before filing