GST services classification · rate quoted from the notification

Heading 9996 — Recreational, cultural and sporting services

The services Notification No. 11/2017-Central Tax (Rate), 28 June 2017 lists against this classification, and the rate it fixes for each. The rows below are the notification’s own table rows, with the serial and the line each rate stands on.

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Rate notified — Notification No. 11/2017-Central Tax (Rate), 28 June 2017

the rate of central tax on the intra-State supply of services, under sub-section (1) of section 9 read with sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (G.S.R. 690(E) dated 28th June 2017, as recorded in our source manifest — the notification text prints the gazette number blank).

Serial 34, Notification No. 11/2017-Central Tax (Rate), 28 June 2017: (i) Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama. (ii) Services by way of admission exhibition of cinematograph films where price of admission ticket is one hundred rupees or less. (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. (iv) Services provided by a race club by way of totalisator or a license to bookmaker in such club. (v) Gambling. 14 - (vi) Recreational, cultural and sporting services other than (i), (ii), (iii), (iv) and (v) above.

Notification No. 11/2017-Central Tax (Rate), 28 June 2017 — cbic-gst/11-2017-central-tax-rate/notification-no-11-2017-central-tax-rate.pdftotext-raw.txt:781-812

Exemption notified — Notification No. 12/2017-Central Tax (Rate), 28 June 2017

Services under this classification that the exemption notification relieves of the tax, as the notification’s own rows print them. Where a row shows a rate other than Nil, that is the concessional rate the notification fixes for it.

Serial 78, Notification No. 12/2017-Central Tax (Rate), 28 June 2017: Services by an artist by way of a performance in folk or classical art forms of- (a) music, or (b) dance, or (c) theatre, if the consideration charged for such performance is not more than one lakh and fifty thousand rupees: Provided that the exemption shall not apply to service provided by such artist as a brand ambassador.

Notification No. 12/2017-Central Tax (Rate), 28 June 2017 — cbic-gst/12-2017-central-tax-rate/notification-no-12-2017-central-tax-rate.pdftotext-raw.cb8334e79a1f2603.txt:953-965

Serial 79, Notification No. 12/2017-Central Tax (Rate), 28 June 2017: Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo.

Notification No. 12/2017-Central Tax (Rate), 28 June 2017 — cbic-gst/12-2017-central-tax-rate/notification-no-12-2017-central-tax-rate.pdftotext-raw.cb8334e79a1f2603.txt:966-969

Serial 80, Notification No. 12/2017-Central Tax (Rate), 28 June 2017: Services by way of training or coaching in recreational activities relating to- (a) arts or culture, or (b) sports by charitable entities registered under section 12AA of the Income-tax Act.

Notification No. 12/2017-Central Tax (Rate), 28 June 2017 — cbic-gst/12-2017-central-tax-rate/notification-no-12-2017-central-tax-rate.pdftotext-raw.cb8334e79a1f2603.txt:970-976

Serial 81, Notification No. 12/2017-Central Tax (Rate), 28 June 2017: Services by way of right to admission to- (a) circus, dance, or theatrical performance including drama or ballet; (b) award function, concert, pageant, musical performance or any sporting event other than a recognised sporting event; (c) recognised sporting event, where the consideration for admission is not more than Rs 250 per person as referred to in (a), (b) and (c) above.

Notification No. 12/2017-Central Tax (Rate), 28 June 2017 — cbic-gst/12-2017-central-tax-rate/notification-no-12-2017-central-tax-rate.pdftotext-raw.cb8334e79a1f2603.txt:977-988

Question

What this page rests on

• Levy — s.9(1), Central Goods and Services Tax Act, 2017: tax is levied on all intra-State supplies of goods or services at such rates, not exceeding twenty per cent., as may be notified by the Government. Quoted from our held text at cgst/cgst-act-2017.txt:418, which is what the notification above exercises.
• Exemption — s.11(1), CGST Act, 2017: on the Council’s recommendation the Government may exempt, by notification, services of any specified description. Held text at cgst/cgst-act-2017.txt:451.
• Classification — “Chapter”, “Section” and “Heading” carry the meanings they have in the annexed scheme of classification of services the rate notification refers to. Notification No. 12/2017-Central Tax (Rate), explanation 3(ii): "Chapter, Section, Heading, Group, or Service Code mentioned in Column (2) of the Table are only indicative." Each rate is the one notified on 28 June 2017 in the notification named on that row, not a statement of the rate in force today.
• Each row on this page is quoted from a held copy of the notification and keeps its line range. Nothing here is a substitute for the notification in force on the date of your supply.

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