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GST Rate Guide

GST Rate on Recreation, cultural, sporting services

Current GST rate applicable on Recreation, cultural, sporting services as per Indian GST schedules. HSN Code: 9984

18%
18% GST

GST Breakdown

Product / ServiceRecreation, cultural, sporting services
HSN Code9984
Total GST Rate18%

Intrastate (within same state)

9%
CGST
(Central GST)
9%
SGST / UTGST
(State / UT GST)
Interstate (across states)

IGST (Integrated GST)

18%

What this means for your business

When selling Recreation, cultural, sporting services, you must charge GST at 18% on the taxable value. For sales within the same state, split the GST as CGST 9% + SGST 9%. For interstate sales, charge IGST 18% as a single line item.

The HSN code 9984 must be mentioned on your GST invoice. Businesses with annual turnover above ₹5 crore must use 6-digit HSN codes; those above ₹1.5 crore up to ₹5 crore must use 4-digit codes.

As a GST-registered business, you can claim Input Tax Credit (ITC) on purchases of Recreation, cultural, sporting services used for taxable business activities. Ensure your supplier provides a valid GST invoice with their GSTIN mentioned.

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