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SAC CODE - 99963 : Services of performing and other artists

Services Accounting Codes (SAC Codes) 99963 is used for the Services of performing and other artists under Goods and Service Tax classification. SAC (Services Accounting Code) are used for the identification of the service. This service comes under heading Recreational, cultural and sporting services.

Explanation Of SAC CODE - 99963

This service code includes original works of authors, i.e. book manuscripts, composers, i.e. the original score of music, not the copyrighted master recording produced from it, other artists other than performing artists, painters and sculptors

Note: The creation of these original works is done on own account, i.e. their production is intended for sale without either a contract or known buyer in mind.