CGST rate on Recreational, cultural and sporting services [Heading 9996]

34 - Heading 9996 (Recreational, cultural and sporting services)

Description of Service (3)	Rate % (4)	Condition (5)
(i) Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama [1][or planetarium].	9	-
(ii) Services by way of admission exhibition of cinematograph films where price of admission ticket is one hundred rupees or less.	[2][6]	-
[3][(iia) Services by way of admission to exhibition of cinematograph films where price of admission ticket is above one hundred rupees.	9	-]
[4][(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	9	-]
[5][(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.	14	-]
(iv) Services provided by a race club by way of [6][licensing a] bookmaker in such club.	14	-
[7][(v) **	**	**]
(vi) Recreational, cultural and sporting services other than (i), (ii), [8][(iia)], (iii), [9][(iiia)], (iv) and (v) above.	9	-

[1] Words inserted by Notification No. 20/2017-Central Tax (Rate) dt 22-08-2017.

[2] Substituted for “9” by Notification No. 27/2018-Central Tax (Rate) dt. 31-12-2018 wef 01-01-2019.

[3] Inserted by Notification No. 27/2018-Central Tax (Rate) dt. 31-12-2018 wef 01-01-2019.

[4] Substituted by Notification No. 06/2021-Central Tax (Rate) dt. 30-09-2021 wef 01-10-2021. Earlier

2) Substituted by Notification No. 01/2018-Central Tax (Rate) dt. 25-01-2018 as

(iii) Services by way of admission to amusement parks including theme parks, water parks, joy rides, merry-go rounds, go-carting and ballet.

1) Inserted by Notification No. 11/2017-Central Tax (Rate) dt. 28-06-2017 wef 01-07-2017 as

(iii) Services by way of admission to entertainment events or access to amusement facilities including exhibition of cinematograph films, theme parks, water parks, joy rides, merry-go rounds, go-carting, casinos, race-course, ballet, any sporting event such as Indian Premier League and the like.

[5] Substituted by Notification No. 06/2021-Central Tax (Rate) dt. 30-09-2021 wef 01-10-2021. Earlier inserted by Notification No. 01/2018-Central Tax (Rate) dt. 25-01-2018 as

(iiia) Services by way of admission to entertainment events or access to amusement facilities including ⁽ⁱ⁾[***] casinos, race club, any sporting event such as Indian Premier League and the like.

(i) Words “exhibition of cinematograph films” omitted by Notification No. 27/2018-Central Tax (Rate) dt. 31-12-2018 wef 01-01-2019.

[6] Substituted for word “totalisator or a license to” by Notification No. 12/2013-Central Tax (Rate) dt. 19-10-2023 wef 20-10-2023.

[7] Omitted by Notification No. 12/2013-Central Tax (Rate) dt. 19-10-2023 wef 20-10-2023. Earlier it read as

(v) Gambling

[8] Words inserted by Notification No. 27/2018-Central Tax (Rate) dt. 31-12-2018 wef 01-01-2019.

[9] Words inserted by Notification No. 01/2018-Central Tax (Rate) dt. 25-01-2018.

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CGST Rate on supply of services [Section 9(1) of CGST Act]

CGST rate on Recreational, cultural and sporting services [Heading 9996]