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HSN Codes and GST Rates of HSN 99962

Performing arts and other live entertainment event presentation and promotion services

HSN Code Description of Service GST Rate

9996

Recreational, cultural and sporting services

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


15
May
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F
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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)).