SAC Code 999662 -- – Support services related to sports and recreation (GST Rate 18%)

SAC Code 999662

Support services related to sports and recreation

SAC999662

Support services related to sports and recreation

18%
IGST
CGST9%
SGST/UTGST9%
CessNil
Chapter: Chapter 99 -- Services
Heading: 9996
Subheading: 999662
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 Support services related to sports and recreation. 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.

Create an invoice with this code → See all items at 18% →

Related codes from Services

999661
Services of athletes
18%
999611
Sound recording services
18%
999612
Motion picture, videotape, television and radio programme production s
18%
999613
Audiovisual post-production services
18%
999614
Motion picture, videotape and television programme distribution servic
18%

Frequently asked questions

What is SAC Code 999662?
SAC Code 999662 is the official Service Accounting code for Support services related to sports and recreation, as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 999662?
SAC Code 999662 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 999662 belong to?
SAC Code 999662 falls under Chapter 99 -- Services of the GST tariff.
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