ServiceSAC Heading 9996
Services by way of admission to a protected monument so declared under the Ancient Monuments and Archaeological Sites and Remains Act 1958 or any of the State Acts, for the time being in force. — GST rate 0%
0%GST
Condition: Nil
| CGST (intra-state) | 0% |
| SGST / UTGST (intra-state) | 0% |
| IGST (inter-state) | 0% |
| SAC code | Heading 9996 |
| Category | Arts & Culture |
| Source notification | 12/2017 (amended by 16/2025) |
As per Notification 12/2017 (amended by 16/2025), services by way of admission to a protected monument so declared under the ancient monuments and archaeological sites and remains act 1958 or any of the state acts, for the time being in force. classified under SAC Heading 9996 attracts 0% GST effective 22 September 2025. On an intra-state supply this is charged as 0% CGST plus 0% SGST; on an inter-state supply the full 0% is charged as IGST. This rate applies subject to the condition: Nil.