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    <title>Heading 9996 (Recreational, cultural and sporting services)</title>
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    <description>Heading 9996 prescribes GST rates for recreational, cultural and sporting services by categorising admissions and related services: cultural performances and most recreational services at the general lower rate; admissions to casinos, race clubs, specified sporting events, licensing of bookmakers/totalisators and gambling at a higher rate; and cinematograph admissions subject to differential rates based on ticket price thresholds, with clarifications and notifications addressing classification and taxable base issues.</description>
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