SAC 999616 is the services accounting code for services by way of admission to exhibition of cinematograph films where price of admission ticket is one hundred rupees or less, under heading 9996 (recreational, cultural and sporting services). GST is 5%: 2.5% CGST + 2.5% SGST within a state, or 5% IGST to another state. Rates as of 2026-10-21.
SAC 999616 at a glance
| SAC (6 digits) | 999616 |
|---|---|
| Group (5 digits) | 99961 |
| Heading (4 digits) | 9996: Recreational, cultural and sporting services |
| Section | 9: Community, social and personal services and other miscellaneous services |
| Description | Services by way of admission to exhibition of cinematograph films where price of admission ticket is one hundred rupees or less |
| GST rate | 5% |
| Within the state | 2.5% CGST + 2.5% SGST (or UTGST) |
| To another state | 5% IGST |
Admission to a cinema where the ticket is ₹100 or less: 5% under 11/2017-CT(R), S. No. 34, item (ii).
Rate entry for SAC 999616
Service rates are set by description in the Table of Notification 11/2017-Central Tax (Rate), heading by heading. The descriptions below summarise each entry; the condition column is part of the rate.
| Entry | Service (summary) | GST | Condition |
|---|---|---|---|
| 11/2017-CT(R), S. No. 34, item (ii) | Admission to a cinema where the ticket is ₹100 or less | 5% | None |
Some services under this heading may be exempt under Notification 12/2017-Central Tax (Rate), as amended; check that list before charging GST.
Worked example: a ₹1,000 bill under SAC 999616
Value of service ₹1,000.00. Client in your state: CGST ₹25.00 + SGST ₹25.00 = ₹50.00, bill total ₹1,050.00. Client in another state (place of supply outside your state): IGST ₹50.00, the same total.
The GST calculator does the same split for any amount.
Putting SAC 999616 on your invoice
Notification 78/2020-Central Tax requires at least 4 digits of the SAC (9996) on B2B tax invoices when aggregate turnover in the previous year was up to ₹5 crore, and 6 digits (999616) on all tax invoices above ₹5 crore. Charge CGST and SGST when the place of supply is in your state and IGST when it is in another state. FundRaksha Book keeps the SAC and rate on each service item, so every bill splits the tax correctly and your party ledgers stay up to date.
Other SAC codes under heading 9996
- SAC 999611: Sound recording services (18%)
- SAC 999612: Motion picture, videotape, television and radio programme production services (18%)
- SAC 999613: Audiovisual post-production services (18%)
- SAC 999614: Motion picture, videotape and television programme distribution services (18%)
- SAC 999615: Motion picture projection services (5% or 18%)
- SAC 999617: Services by way of admission to exhibition of cinematograph films where price of admission ticket is above one hundred rupees (18%)
- SAC 999621: Performing arts event promotion and organisation services (18%)
- SAC 999622: Performing arts event production and presentation services (18%)
- SAC 999623: Performing arts facility operation services (18%)
- SAC 999624: Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama [or planetarium], ballet etc (18%)
- SAC 999629: Other performing arts and live entertainment services nowhere else classified (18%)
- SAC 999631: Services of performing artists including actors, readers, musicians, singers, dancers, television personalities, independent models and the like (18%)
- SAC 999632: Services of authors, composers, sculptors and other artists, except performing artists (18%)
- SAC 999633: Original works of authors, composers and other artists except performing artists, painters and sculptors (18%)
- SAC 999641: Museum and preservation services of historical sites and buildings (18%)
- SAC 999642: Botanical, zoological and nature reserve services (18%)
- SAC 999651: Sports and recreational sports event promotion and organisation services (18%)
- SAC 999652: Sports and recreational sports facility operation services (18%)
- SAC 999653: Services by way of admission to sporting events like Indian Premier League (18% or 40%)
- SAC 999659: Other sports and recreational sports services nowhere else classified (18%)
Sources
- tutorial.gst.gov.in/downloads/HSN_SAC.xlsx
- taxinformation.cbic.gov.in/view-pdf/1000997/ENG/Notifications
- www.gstcouncil.gov.in/sites/default/files/2024-02/11-rate_notification-cgst-01.04.2019.pdf
- taxinformation.cbic.gov.in/view-pdf/1010453/ENG/Notifications
- taxinformation.cbic.gov.in/view-pdf/1000996/ENG/Notifications
- taxinformation.cbic.gov.in/view-pdf/1010454/ENG/Notifications
- taxinformation.cbic.gov.in/view-pdf/1000998/ENG/Notifications
- www.gstcouncil.gov.in/sites/default/files/2024-05/notfctn-78-central-tax-english-2020.pdf
Codes and descriptions: GSTN HSN/SAC master (HSN_SAC.xlsx, sheet SAC_MSTR), file dated 13.10.2026, read on 21.10.2026. Rates: Notification 11/2017-Central Tax (Rate) as amended up to Notification 15/2025-Central Tax (Rate) (in force 22.09.2025), with the individual insurance exemptions of Notification 12/2017-Central Tax (Rate) S. Nos. 36C to 36E.