This attracts 18% GST — the standard slab covering the majority of goods and services. For intra-state supply this is charged as CGST 9% + SGST 9%; for inter-state supply as IGST 18%.
Calculate the exact GST amount on your invoice value with the free GST Calculator, work out ITC utilisation with the GST Set-off Calculator, or verify a supplier's GSTIN with the GST Health Check.
| SAC | Service |
|---|---|
| 999611 | Sound recording services |
| 999612 | Motion picture, videotape, television and radio programme production services |
| 999613 | Audiovisual post-production services |
| 999614 | Motion picture, videotape and television programme distribution services |
| 999615 | Motion picture projection services |
| 999621 | Performing arts event promotion and organization services |
| 999622 | Performing arts event production and presentation services |
| 999623 | Performing arts facility operation services |
| 999629 | Other performing arts and live entertainment services n.e.c. |
| 999631 | Services of performing artists including actors, readers, musicians, singers, dancers, TV personalities, independent models |
| 999632 | Services of authors, composers, sculptors and other artists, except performing artists |
| 999633 | Original works of authors, composers and other artists except performing artists, painters and sculptors |
| 999641 | Museum and preservation services of historical sites and buildings |
| 999642 | Botanical, zoological and nature reserve services |
| 999651 | Sports and recreational sports event promotion and organization services |
| 999652 | Sports and recreational sports facility operation services |
| 999659 | Other sports and recreational sports services n.e.c. |
| 999691 | Amusement park and similar attraction services |
| 999692 | Gambling and betting services including similar online services |
| 999693 | Coin-operated amusement machine services |
| 999694 | Lottery services |
| 999699 | Other recreation and amusement services n.e.c. |
Sub-codes as per the GST Scheme of Classification of Services. The heading rate above applies unless a specific rate-notification entry or exemption covers the sub-code (for example, renting of a residential dwelling to an individual for personal use under 997211 is exempt). Businesses above ₹5 crore turnover must quote the 6-digit code on B2B invoices.
| Your turnover | Digits required on B2B invoice |
|---|---|
| Up to ₹5 crore | 4-digit SAC Code |
| Above ₹5 crore | 6-digit SAC Code |
| Exports / imports | 8-digit SAC Code |
Wrong or missing SAC Code can mean a wrong GST rate, GSTR-1 mismatches and a penalty up to ₹50,000 (₹25,000 CGST + ₹25,000 SGST) under section 125.
Browse all HSN/SAC codes with GST rates → · Search by product name →
KyaTax handles GST end-to-end — registration ₹1,999, monthly returns from ₹999/month, notices. 100% online, WhatsApp updates.
GST Registration ₹1,999 → 💬 Ask an Expert FreeIndicative chapter-level rate as per current GST notifications; exact rate can vary by sub-heading and exemptions. Verify before filing. Updated 2026-10-20.