Sports and recreational services classification clarifies GST coding and inclusion of event promotion, facility operation, and adventure activities. The classification defines Sports and recreational sports services (aggregate code 99965) into three subcodes: 999651 for event promotion and organisation (including producers, promoters and sports clubs), 999652 for facility operation and access (including indoor/outdoor venues and riding academies), and 999659 for other n.e.c. services expressly listing skydiving, hang-gliding and scuba-diving; the scheme is based on the modified UNCPC for GST service coding.
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.
Sports and recreational services classification clarifies GST coding and inclusion of event promotion, facility operation, and adventure activities.
The classification defines Sports and recreational sports services (aggregate code 99965) into three subcodes: 999651 for event promotion and organisation (including producers, promoters and sports clubs), 999652 for facility operation and access (including indoor/outdoor venues and riding academies), and 999659 for other n.e.c. services expressly listing skydiving, hang-gliding and scuba-diving; the scheme is based on the modified UNCPC for GST service coding.
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