GST · SAC 999631 · FY 2026–27
SAC 999631: Performing artists
SAC 999631 (Services of Performing Artists) is taxed at 18% GST: 9% CGST + 9% SGST when you and your client are in the same state, 18% IGST when you are not, and 0% on exports under a Letter of Undertaking (LUT). Covers: Performances by musicians, actors, dancers, voice artists and presenters.
Rate source: Notification 11/2017-Central Tax (Rate), Heading 9996
18%
Domestic
0% export (LUT)
Heading
9996 — Design & Creative
Domestic rate
18% (9+9 / IGST)
Export (LUT)
0%
Reverse charge
No — forward charge
What falls under 999631
The CBIC Scheme of Classification defines 999631 as "Services of performing artists including actors, readers, musicians, singers, dancers, television personalities, independent models and the like" — the performer's own fee, including voice-over and anchoring. A performance in folk or classical music, dance or theatre is exempt when the fee is not more than Rs. 1,50,000 (Notification 12/2017-CT(R), serial 78; not for a brand ambassador); other performances are taxed at 18%. Producing the event is 999622; recording it is 999611.
Live band performance
Voice-over and narration
Event anchoring
Acting and modelling assignments
Not this code — studio and location recording of sound, words and music → 999611 · producing films, videos, animation and tv or radio programmes → 999612
On the invoice
Invoice INV-0092SAC 999631
Live band performance₹2,00,000
CGST @ 9% + SGST @ 9% (same state — else IGST 18%)+ ₹36,000
Amount due₹2,36,000
Same work for a foreign client under LUT: IGST 0%, with the zero-rating declaration on the face of the invoice.
Maya, a Bengaluru-based singer with a pop band (KA, state code 29), performs at a corporate offsite for a Hyderabad event company (TS, state code 36). Rs. 2,00,000 performance fee. Contemporary music, so the folk-and-classical exemption does not apply. Inter-state → IGST 18%.
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Does SAC 999631 change under GST 2.0?
Notification reference: Notification 11/2017-CT(R) dated 28 June 2017 — the services rate table, at the serial for the code's heading (9982, 9983, 9985, 9992 or 9996 as applicable), as amended, including by Notification 15/2025-CT(R) (GST 2.0, from 22 September 2025).
For the CA reading this
The deadline sheet you already send, with your name on it
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Sources
Rates as notified for FY 2026–27 and can change. General information, not tax advice. Verify with your CA before you file.
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