|Section Number||Service||Heading Number||Group Number||SAC Code||Service Detail||Service Description|
|Section 9||Community, Social, Personal Services And Other Miscellaneous Services||9996||99963||999632||Services Of Performing And Other Artists||Services Of Authors, Composers, Sculptors And Other Artists, Except Performing Artists|
Code 999632 is used for the Services Of Authors, Composers, Sculptors And Other Artists, Except Performing Artists under Services Accounting Codes (SAC Codes) for Goods and Service Tax classification. This service comes under Services Of Performing And Other Artists, Section 9 - Community, Social, Personal Services And Other Miscellaneous Services. Heading number of this service is 9996 and the group number is 99963. These codes are mandatory mapping or classification of services that need to be used by a taxpayer.
When services are recognised via their specific SAC Codes, which are globally acceptable. The identification of services becomes easy, and resultantly possibilities of misinterpretation tend to reduce. While filing GST returns online, HSN code in respect of the supply of goods and SAC Code in respect of the supply of services will have to be uploaded, and there will be no need for entering the description of the goods or services while filing GST returns.