SAC code 999616

Service code in chapter 99 — All Services

SAC code

999616

Services by way of admission to exhibition of cinematograph films where price of admission ticket is one hundred rupees or less

Classification

Code type	SAC — Services Accounting Code
Level	Service code (6 digits)
Chapter 99	All Services
Heading 9996	Recreational, cultural and sporting services
Service code 999616	Services by way of admission to exhibition of cinematograph films where price of admission ticket is one hundred rupees or less

Other codes under 9996

SAC code	Description
`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
`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
`999693`	Coin-operated amusement machine services
`999694`	Services by way of admission to casinos or race clubs or any place having casinos or race clubs
`999699`	Other recreation and amusement services nowhere else classified

Using SAC 999616 in GST

On GST invoices, a business with annual turnover up to ₹5 crore must show at least the first 4 digits (9996) on B2B invoices, and a business above ₹5 crore must show 6 digits (999616) on all invoices. The full 8-digit code is used for imports and exports.

The GST rate depends on the exact goods or service and any conditions in the rate notification, so it is not listed here. Check the official CBIC GST rate finder, then work out the tax with the GST calculator or make a bill with the GST invoice generator.

Frequently asked questions

What is SAC code 999616?

SAC code 999616 is the service code for: Services by way of admission to exhibition of cinematograph films where price of admission ticket is one hundred rupees or less.

What is the GST rate for SAC 999616?

GST rates are set by CBIC rate notifications and can depend on conditions, so check the CBIC GST rate finder for SAC 999616 before invoicing.

How many digits of SAC 999616 should I write on my invoice?

Up to ₹5 crore turnover: at least 4 digits (9996) on B2B invoices. Above ₹5 crore: 6 digits (999616) on all invoices.