SAC Code 999631 -- – Services of performing artists including actors, readers, musicians, singers, da (GST Rate 18%)

SAC Code 999631

Services of performing artists including actors, readers, musicians, singers, dancers, TV personalities, independent models etc

SAC999631

Services of performing artists including actors, readers, musicians, singers, dancers, TV personalities, independent models etc

18%
IGST
CGST9%
SGST/UTGST9%
CessNil
Heading: 9996
Subheading: 999631
Source: Notification No. 11/2017 - Central Tax (Rate) (services; 9/2025 reform did not change SAC slabs)
Effective from: 2017-07-01
Last verified: 2026-06-06

When does this rate apply?

Use this SAC Code on tax invoices when supplying Services of performing artists including actors, readers, musicians, singers, da. GST is charged at 18% (IGST for inter-state, or CGST 9% + SGST 9% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Frequently asked questions

What is SAC Code 999631?
SAC Code 999631 is the official Service Accounting code for Services of performing artists including actors, readers, musicians, singers, dancers, TV personalities, independent mod, as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 999631?
SAC Code 999631 attracts GST at 18% (IGST). For intra-state supplies, this is split as CGST 9% + SGST 9%. As per Notification No. 11/2017 - Central Tax (Rate) (services; 9/2025 reform did not change SAC slabs).
Which chapter does SAC Code 999631 belong to?
SAC Code 999631 falls under Chapter 99 -- Services of the GST tariff.
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