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Heading 9996 (Recreational, cultural and sporting services)

Heading 9996 (Recreational, cultural and sporting services) - Goods and Services Tax - 34 Heading 9996 (Recreational, cultural and sporting services) (i) Services by way of admission or access to circus, Indian classical dance including folk dance, t .....

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luding theme parks, water parks, joy rides, merry-go rounds, go-carting and ballet. 18 - (iiia) Services by way of admission to entertainment events or access to amusement facilities including exhibition of cinematograph films, casinos, race club, an .....

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n (i), (ii), (iii), 44[(iiia),] (iv) and (v) above. 18 - Notes: As amended vide Notification No. 1/2018-Integrated Tax (Rate), Dated 25-01-2018, before it was read as: 34 Heading 9996 (Recreational, cultural and sporting services) (i) Services by way .....

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rupees or less. 18 - (iii) Services by way of admission to entertainment events or access to amusement facilities including exhibition of cinematograph films, theme parks, water parks, joy rides, merry-go rounds, go-carting, casinos, race-course, bal .....

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er than (i), (ii), (iii), (iv) and (v) above. 18 - ************* Notes: As amended vide notification 20/2017 dated 22-8-2017, before it was read as, 34 Heading 9996 (Recreationa .....

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