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        GST

        Heading 9996 (Recreational, cultural and sporting services)

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        GST rate classification for recreational services distinguishes lower rate cultural admissions from higher rate casino, race club and gambling services. 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.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                GST rate classification for recreational services distinguishes lower rate cultural admissions from higher rate casino, race club and gambling services.

                                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.


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