Kitne Din
ServiceSAC 9996

114[(iia) Services by way of admission to exhibition of cinematograph films where price of admission ticket is above one hundred rupees. — GST rate 18%

18%GST
CGST (intra-state)9%
SGST / UTGST (intra-state)9%
IGST (inter-state)18%
SAC code9996
CategoryRecreation/Culture/Sport
Source notification11/2017 (auto-parsed)

As per Notification 11/2017 (auto-parsed), 114[(iia) services by way of admission to exhibition of cinematograph films where price of admission ticket is above one hundred rupees. classified under SAC 9996 attracts 18% GST effective 22 September 2025. On an intra-state supply this is charged as 9% CGST plus 9% SGST; on an inter-state supply the full 18% is charged as IGST.

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Related SAC codes

9996115[(iii) Services by way of admission to;18%9996iiia) Services by way of admission to (a) casinos or race28%9996iiia) Services by way of admission to entertainment events or access…28%
Source: CBIC Notifications 9/2025, 10/2025, 15/2025, 16/2025-CT(R) and 02/2025-Compensation Cess (Rate), effective 22 September 2025. Rates are indicative — verify against the official notification before invoicing. Services are notified under Notification 11/2017-CT(R) as amended. This tool does not constitute tax advice.
Schedule → rate legend: I = 5%, II = 18%, III = 40%, IV = 3%, V = 0.25%, VI = 1.5%, VII = 28%; exemption notification = 0%.