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HSN Codes and GST Rates of HSN 9996

Recreational, cultural and sporting services

HSN Code Description of Service GST Rate

9996

Recreational, cultural and sporting services

99961

Audiovisual and related services

999611

Sound recording services

This service code includes:

i. services rendered in the process of converting sounds, words, and music to a permanent physical format using the specialized technical equipment of a sound recording studio

ii. all recording services performed on location of a live, public event, such as a conference, seminar, meeting, or concert, etc.

iii. recording of live radio broadcasts done within a sound recording studio

iv. original recordings of sounds, words and music converted to a digital or analogue format

999612

Motion picture, videotape, television and radio programme production services

This service code includes:

i. production and realization of motion pictures including animated cartoons primarily designed for showing in movie theatres

ii. production and realization of motion pictures of all types (e.g., series, telefilms, including animated cartoons) primarily designed for showing on television

iii. production and realization of promotional or advertising motion pictures

iv. production of television programmes, live or recorded

v. production of radio programmes, live or recorded

vi. copyrighted motion picture, videotape, television and radio programmes produced without contract for outright sale (i.e. with allattendant property rights)

Note: These originals are produced for sale that is implicitly or explicitly protected by copyright.

999613

Audiovisual post-production services

This service code includes:

i. providing computerized and electronic image and sound processing services for audiovisual works (produced on film, video, or digital media, etc.), such as editing, transfer, colour correction, digital restoration, visual effects, animation, format conversion, compression and digital encoding, captioning, titling, subtitling, sound editing and design services

ii. organizing and arranging the visual and audio aspects of an audiovisual work (produced on film, video, digital media, etc.) by analyzing, evaluating, and selecting scenes in terms of story continuity and dramatic and entertainment value, using equipment such as viewers, projectors, and digital video editing devices and techniques

iii. incorporating stock shots selected from film and video libraries into film or video

iv. transfers services, i.e. transferring an audiovisual work (produced on motion picture film, video, digital media, etc.) from one format to another with the purpose of adapting the production to a format selected for its presentation or preservation characteristics (e.g., creating backup masters or copies because the original is deteriorating). Examples include transfer of film to tape, tape to film, digital media to film, digital media to tape, diapose to video, photo to video, etc

v. duplication and copying services for audiovisual works, except film, i.e. creating large-run and small-run reproductions of audiovisual works (video, digital media, etc.) for a variety of uses. The reproductions may be produced in a variety of formats, including VHS, DVD, streaming video, etc.

vi. colour correction services, i.e. adding, modifying, or excluding colour of audiovisual works

vii. (produced on film, video, or digital media, etc.) electronically, using digital techniques

viii. digital restoration services for audiovisual works, i.e. removing scratches from audiovisual works (produced on film, video, or digital media, etc.) by using digital techniques to get the film ready for the transfer process

ix. introducing visual effects to audiovisual works (produced on film, video, or digital media, etc.) by applying photographic or digital technology to the work after the principal photography or main shooting has occurred, such as miniatures, optical and digital effects, matte paintings, double printing, fades, and vignetting

x. creating pictures, abstract designs and similar elements for an audiovisual work using animation techniques, such as computerized animation, sequences of drawings, or claymation (animation of personages and objects created with clay)

xi. captioning services for audiovisual works, i.e. adding text to an audiovisual work (produced on film, video, or digital media, etc.), using a character generator or a captioning data generation system, including:

a. open captioning services, which create text always visible on screen

b. closed captioning services, which create text made visible on screen at the option of the user

xii. titling services for audiovisual works, i.e. adding typesetter and graphical elements that serve to identify and enhance the audiovisual work (film, video, or digital media, etc.) through texts, including beginning titles, credits, and words subtitling services for audiovisual works, i.e. inserting text in the screen that translates the dialogues and titles of the original audiovisual work (produced on film, video, or digital media, etc.) to the language of the country in which the films or video is exhibited

xiii. creating, adding and recording the sound elements (dialogue, music, sounds and silences) of an audiovisual work (produced on film, video, digital media etc.) for a soundtrack that synchronizes the audio with the visual portion of the work:

a. composing, recording, mixing, and integrating original music and sound into the soundtrack of an audiovisual work

b. recording of music that is timed to the sequence of an audiovisual work

c. mixing and recording licensed and client-supplied music and sound for integration into the soundtrack of an audiovisual work

d. integrating licensed and client-supplied music and sound into the soundtrack of an audiovisual work and synchronizing the sound elements with visual elements of the work

xiv. licensing and/or agent services for licensing of music and sound bundled with mixing or integration services 

xv. other postproduction services for audiovisual works (produced on film, video, digital media etc.), including format conversion services, compression services etc.

999614

Motion picture, videotape and television programme distribution services

This service code includes:

i. distribution of audiovisual works, including granting permission to exhibit, broadcast and rent audiovisual works that are implicitly or explicitly protected by a copyright owned or controlled by the licensor, usually intended for theatres, television, home video market etc., such as live action or animated films, videos, digital media, etc.

ii. management services for motion picture rights

Note: This product is transacted between the distributor and the exhibitor, television network, television station, video rental store etc.

This service code does not include:

- licensing services (by the copyright holder) for the right to reproduce, distribute or incorporate audiovisual originals, cf. 997332

999615

Motion picture projection services

This service code includes:

i. motion picture, videotape and similar projection services (analogue or digital) in movie theatres, in open air or in cine-clubs, drive-ins, in private screening rooms or other projection facilities

99962

Performing arts and other live entertainment event presentation and promotion services

999621

Performing arts event promotion and organization services

This service code includes:

i. promotion and organization services for:

a. theatre, opera, ballet, musical and concert performances

b. "sound and light" performances

c. puppet shows

d. fireworks

e. circus performances

f. other similar performances

999622

Performing arts event production and presentation services

This service code includes:

i. production and presentation services for:

a. theatre, opera, ballet, musical and concert performances

b. puppet shows

c. circus and other performances

999623

Performing arts facility operation services

This service code includes:

i. operation of concert halls, theatres, opera houses, music halls

ii. operation of multipurpose centres and of similar facilities with a cultural predominance

999629

Other performing arts and live entertainment services n.e.c.

This service code includes management services for rights attached to artistic, literary, musical works; services ancillary to entertainment not elsewhere classified, such as operation of scenery and backdrops, operation of lighting and sound equipment for the performing arts

99963

Services of performing and other artists

999631

Services of performing artists including actors, readers, musicians, singers, dancers, TV personalities, independent models etc

This service code includes:

i. services of actors, readers, singers, musicians, dancers, stunt people, television personality hosts/presenters and other performing artists; services of independent models

999632

Services of authors, composers, sculptors and other artists, except performing artists

This service code includes:

i. services of authors, composers, sculptors

ii. services of stage designers, set designers, lighting designers, costume designers; restoration services for works of art

999633

Original works of authors, composers and other artists except performing artists, painters and sculptors

This service code includes original works of authors, i.e. book manuscripts, composers, i.e. the original score of music, not the copyrighted master recording produced from it, other artists other than performing artists, painters and sculptors Note: The creation of these original works is done on own account, i.e. their production is intended for sale without either a contract or known buyer in mind.

99964

Museum and preservation services

999641

Museum and preservation services of historical sites and buildings

This service code includes:

i. display services of collections of all kinds (art, science and technology, history) 

ii. management and conservation services for such collections

iii. organization of travelling exhibitions for such collections

iv. operation of historical sites, monuments and buildings, including access and visiting services

v. preservation services for historical sites, monuments and buildings

999642

Botanical, zoological and nature reserve services

This service code includes:

i. operation of botanical and zoological gardens, including access and visiting services

ii. conservation and maintenance services of botanical and zoological gardens

iii. operation of national parks, nature parks and reserves, including supervision, access and visiting services

iv. conservation and maintenance services of national parks, nature parks and reserves

99965

Sports and recreational sports services

999651

Sports and recreational sports event promotion and organization services

This service code includes:

i. services provided by producers or promoters of sports events, with or without facilities

ii. organization and management of sports events by sports clubs offering the opportunity for sports, e.g., football clubs, bowling clubs, swimming clubs, golf clubs, boxing clubs, body-building clubs, winter sports clubs, chess clubs, track and field clubs, etc.

999652

Sports and recreational sports facility operation services

This service code includes:

i. operation of and access to indoor and outdoor sports and recreational sports facilities, such as stadiums, arenas, rinks, swimming pools, sports fields, tracks, golf courses, bowling alleys, tennis courts, etc.

ii. services of riding academies

999659

Other sports and recreational sports services n.e.c.

This service code includes:

i. skydiving services

ii. hang-gliding services

iii. scuba-diving services

99966

Services of athletes and related support services

999661

Services of athletes

This service code includes:

i. services provided by individual own-account sportsmen and athletes

999662

Support services related to sports and recreation

This service code includes:

i. services provided by sport judges and timekeepers

ii. services of mountain guides

iii. services of hunting guides

iv. services of fishing guides

v. services related to the training of sporting and entertainment animals

vi. other sporting and recreation services, not elsewhere classified

This service code does not include:

- rental services for sporting equipment, cf. 997329

- services of tourist guides, cf. 998556

99969

Other amusement and recreational services

999691

Amusement park and similar attraction services

This service code includes services involving organization, operation, admission to and other related services of

i. amusement parks

ii. attractions and fun fair

iii. operation of preserved railways

iv. other similar attractions

999692

Gambling and betting services including similar online services

This service code includes:

i. on-line gambling services

ii. on-line games involving betting/gambling.

iii. off-track betting,

iv. casino and gambling house services

v. gambling slotmachine services

vi. other similar services

999693

Coin-operated amusement machine services

This service code includes:

i. providing services of coin/card-operated amusement machines:

a. table soccer games

b. air hockey games

c. pinball games

d. video games

ii. providing services of coin/card-operated recreational games and rides: 

a. coin/card-operated children's rides

999694

Lottery services

This service code includes organization, distribution and selling services of lotteries, lottos and other similar items.

999699

Other recreation and amusement services n.e.c.

This service code includes:

i. operation of, and access services to ballrooms, dance halls and other recreational facilities

ii. operation of ski hills

iii. recreation park and beach services


15
May
S
M
T
W
T
F
S
20 May

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).