Classification of recreational, cultural and sporting services under GST sets tariff coding and scheduling for tax treatment. Classification of recreational, cultural and sporting services under the goods and services taxation framework identifies these activities as a distinct category of taxable services with a designated Service Accounting Code linked to a specific SAC heading and associated scheduling entries for GST administration, guiding treatment and compliance obligations.
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.
Classification of recreational, cultural and sporting services under GST sets tariff coding and scheduling for tax treatment.
Classification of recreational, cultural and sporting services under the goods and services taxation framework identifies these activities as a distinct category of taxable services with a designated Service Accounting Code linked to a specific SAC heading and associated scheduling entries for GST administration, guiding treatment and compliance obligations.
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