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. |
[i][2.5] |
- |
|
[2][(iia) Services by way of admission to exhibition of cinematograph films where price of admission ticket is above one hundred rupees. |
9 |
-] |
|
[3][(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 |
-] |
|
[4][(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. [ii][Explanation: Nothing contained in clause (b) of this item shall apply to a ‘recognised sporting event’] |
[iii][20] |
-] |
|
(iv) Services provided by a race club by way of [5][licensing a] bookmaker in such club. |
[iv][20] |
- |
|
[6][(v) ** |
** |
**] |
|
(vi) Recreational, cultural and sporting services other than (i), (ii), [7][(iia)], (iii), [8][(iiia)], (iv) and (v) above. |
9 |
- |
[3] 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. |
9 |
-] |
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. |
14 |
- |
[4] 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. |
14 |
- |
(i) Words “exhibition of cinematograph films” omitted by Notification No. 27/2018-Central Tax (Rate) dt. 31-12-2018 wef 01-01-2019.
[5] Substituted for word “totalisator or a license to” by Notification No. 12/2013-Central Tax (Rate) dt. 19-10-2023 wef 20-10-2023.