About SAC Code 9996

SAC Code 9996 covers Recreational, cultural and sporting services and attracts a GST rate of 18%. For intra-state supplies, this is split as 9% CGST + 9% SGST. For inter-state supplies, 18% IGST is charged. This code falls under the Services sector (Professional, IT, logistics, hospitality).

How to Use SAC Code 9996 on GST Invoices

• Include the SAC code 9996 on every GST invoice for recreational, cultural and sporting services
• Businesses with turnover above ₹5 crore must use 6-digit SAC codes
• Turnover between ₹1.5–5 crore: 4-digit codes are sufficient
• The SAC code must match the product/service description on your invoice
• Incorrect SAC codes can lead to GST notices and ITC mismatches

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Last verified: 2026-06-26 · Source: CBIC Master Tariff