Services of performing artists classification distinguishes performing, non performing creative services and original works under GST. The classification places services of performing and other artists under group 99963 with subcodes distinguishing: 999631 for performing artists (actors, musicians, dancers, TV personalities, independent models, stunt people, etc.); 999632 for authors, composers, sculptors and related non performing artist services including stage, set, lighting and costume design and art restoration; and 999633 for original works of authors, composers and other non performing artists produced on their own account for sale without a contract or known buyer.
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.
Services of performing artists classification distinguishes performing, non performing creative services and original works under GST.
The classification places services of performing and other artists under group 99963 with subcodes distinguishing: 999631 for performing artists (actors, musicians, dancers, TV personalities, independent models, stunt people, etc.); 999632 for authors, composers, sculptors and related non performing artist services including stage, set, lighting and costume design and art restoration; and 999633 for original works of authors, composers and other non performing artists produced on their own account for sale without a contract or known buyer.
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