Service Accounting Code 999612 falls under Section 9996 — recreational, cultural and sporting services of the Indian GST classification for services.
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Where this code sits
Recreational, cultural and sporting services
Related services under section 9996
999611
Sound recording services
999613
Audiovisual post-production services
999614
Motion picture, videotape and television programme distribution services
999615
Motion picture projection services
999616
Services by way of admission to exhibition of cinematograph films where price of admission ticket is one hundred rupees or less
999617
Services by way of admission to exhibition of cinematograph films where price of admission ticket is above one hundred rupees.
999621
Performing arts event promotion and organisation services
999622
Performing arts event production and presentation services
999623
Performing arts facility operation services
999624
Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama [or planetarium], ballet etc.
999629
Other performing arts and live entertainment services nowhere else classified
999631
Services of performing artists including actors, readers, musicians, singers, dancers, television personalities, independent models and the like
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 organisation services
999652
Sports and recreational sports facility operation services
999653
Services by way of admission to sporting events like Indian Premier League.
999659
Other sports and recreational sports services nowhere else classified
999661
Services of athletes
999662
Support services related to sports and recreation
999691
Amusement park and similar attraction services
999692
Coin-operated amusement machine services
How to use SAC code 999612
Use SAC 999612 on tax invoices for this category of service supply. The Service Accounting Code is mandatory on B2B invoices and flows into your GSTR-1 services HSN summary and e-invoice payload. Choose the SAC that most specifically matches the service you've actually rendered — getting it right keeps your filings clean and avoids notices.
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SAC 999612 pre-loaded on your service items. GST classification, e-invoicing, and GSTR-1 — sorted.
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