Cultural Services: 9967 HSN Code GST Rate Guide The cultural sector is key to supporting art, heritage and creative expression throughout India. To ease taxability of these activities, the GST law categorizes cultural service under HSN Code 9967. Recognising which activities are captured under the HSN Code to ensure that event coordinators, artists, performers and entertainment industry practitioners have smooth engagement with GST rules regarding taxability, collecting GST and remitting GST. This blog outlines the meaning of HSN Code 9967, GST rates, activities that fall within the code, major exemption thresholds, and compliance tips.
What is HSN Code 9967 HSN Code 9967 pertains to a wide collection of cultural, recreational, and entertainment services as specified under GST. This category encompasses the services provided by performers, artists, event organisers, entertainment businesses, museums, cultural organisations, and heritage organisations. The classification serves to standardise the tax treatment of performances and services that have an objective and direct purpose of art, culture, creativity, and the entertainment of the public. Major Services of HSN Code 9967 Performing arts such as dance, music, theatre, drama, and stand-up Live entertainment such as concerts, stage shows, and cultural festivals Services delivered by museums, libraries and cultural exhibition facilities Opera, ballet, circus, folk duet/trio performances and traditional art forms Creative services rendered by authors, writers, composers, painters, and other creative individuals Event organisation and management of cultural ceremonies and programming, exhibitions, and heritage events Services promoting culture, including heritage education, workshops, training sessions, and community outreach programs Recreational activities, including guided heritage tours, cultural learning, and experience services that arts are the basis for Refer here: Recreational Services GST Rates and SAC Code 9996 Insights
GST Rate on Cultural Services The GST rate for cultural services varies depending on the type of activity and the nature of service provider. Here is a quick summary:
18% GST: Standard Cultural & Entertainment Services Most commercial cultural and entertainment services, categorized under HSN Code 9967, are charged a GST of 18%. These services include:
Live entertainment shows and commercial stage performances, Drama, theatre, and music concerts run for profit, Event management or coordination for cultural functions, The services of individual performers contracted through an agency or company, and Entry with a ticket into the cultural function of a private organizer, Commercial exhibitions, art shows, and entertainment fairs. The 18% GST rate is applicable when the service is commercial in nature, is intended to generate revenue, or if the service facilitator is registered as a business.
0% / Exempt: Certain Cultural Activities In support of Indian cultural heritage, many non-commercial cultural services under the same HSN Code 9967 have a GST rate of 0%. Exempt services include:
Performances by individual artists, e.g. a dancer, musician, theatre artist, painter, sculptor, etc. (provided they are not performing in the capacity of a brand or company), and Services by folk artists, tribal performers, classical artists, and artists affiliated with traditional art groups, Entry to museums, libraries, archives, and cultural centres that operate as a non-commercial activity, Registered educational institutions providing cultural programs (i.e. at a school or college event), and Programs provided by special assistance of a government program or agency. Refer this: Postal and Courier Services SAC Code GST Rate 9968
Who Needs to Pay GST Under 9967 GST for HSN Code 9967 is applicable for a range of individuals and organisations providing cultural, entertainment, or artistic services. The individuals and organisations below must charge GST and remit, if they exceed the turnover limits:
1. Event Organisers
Event organisers, event producers, and management companies that plan and manage cultural programs, concerts, theatre performances or entertainment events, are required to charge GST on the sale of tickets or service fees.
2. Cultural Institutions Charging Admission Fees
Cultural institutions which charge admission fees to museums, art galleries, cultural centres, and heritage institutions or hosts paid workshops would be liable as well unless exempt, based on the type of activity.
3. Artists, performers & creative service professionals
Individual artists, for example, musicians, dancers, actors, painters, or writers, providing a service for compensation, are required to remit GST in the event their total earnings exceed the exemption. The exemptions are applied to specific instances, typically non-commercial performances or performances provided by means of a government agency.
4. Companies Paying Artists or Performers
A business that pays for services performed by an artist or performer, related to advertisements or as a brand promoter, performances related to stage shows or corporate functions, would be responsible for paying GST, on a reverse charge (if applicable), or charge GST to clients.
5. Entertainment & Cultural Service Agencies
Agencies providing event production services, or employing artists for programming, managing artists, managing stage design and set-up, providing lighting and sound design services, or providing types of cultural services, would be subject to GST.
6. Production Houses and Event Management Services
Businesses involved in creating cultural content (e.g. plays, live performances, cultural streaming events, classical performances, documentaries, etc.) need to register and charge GST as part of their services.
GST registration is required when your total revenue exceeds the ₹20 Lakhs threshold limit for most states (or ₹10 Lakhs for some special category states). In some cases below the threshold limit, businesses may choose to register voluntarily to claim Input Tax Credit (ITC) or because they are below the threshold limit to improve compliance.
HSN Code 9967: Detailed GST Rate Table Category of Service GST Rate Description / Examples Notes General cultural, entertainment & recreational services 18% Live shows, theater, drama, musical concerts, private cultural events Default GST rate for most services under 9967 Services by individual artists (not as a brand/company) Exempt Classical musicians, dancers, painters, folk artists performing individually Exemption does not apply if services are provided through a company/agency Cultural services by Government-recognized institutions Exempt Services by museums, libraries, archives, cultural centres Only non-commercial services qualify Entry fees to cultural or entertainment events 18% Tickets for concerts, plays, magic shows, cultural exhibitions Exempt only when conducted by govt-recognised cultural bodies Event management for cultural programs 18% Stage setup, artist coordination, cultural show organisation Considered commercial service, therefore fully taxable Traditional folk performances Exempt Yakshagana, Harikatha, Lavani, Koodiyattam, tribal art events Artists or groups performing traditional forms are exempt Services by authors, poets, composers (non-corporate) Exempt Royalty from books, compositions, art without commercial branding Corporate entities are not eligible for this exemption Circus, magic shows, amusement performances 18% Circus shows, magic exhibitions, theme-based shows Treated as entertainment activities under GST Services by educational institutions conducting cultural events Exempt School/college cultural shows Must be part of curriculum-based activities Cultural promotion services supported by Government Exempt Government-funded festivals, heritage events, cultural tourism activities Sponsorship must be directly from the Central/State Government Recreational club cultural services 18% Cultural nights, social gatherings, club-sponsored cultural events Treated as entertainment activities Performances by groups registered as companies/agencies 18% Dance troupes, music bands, drama groups operating commercially Exemption applies only to individual artists, not groups
Conclusion Cultural services provided under HSN Code 9967 are an essential driver of India's artistic legacy while they also support the entertainment industry. Knowledge of the relevant GST rates, exemptions, and compliance requirements gives artists, event organisers, and cultural organisations the relevant information to manage their tax obligations. In general, commercial cultural services are subject to 18 percent GST; however, numerous traditional, educational, and government-supported operations have been granted full exemption to foster cultural development.
Suggested Read: RCM on Security Services under GST
FAQs 1. What does HSN Code 9967 represent in GST? HSN Code 9967 covers services related to cultural, artistic, recreational and entertainment activities, including performance services, and services related to cultural events, museums, zoos, and botanical gardens etc.
2. What is the GST rate charged on cultural services under 9967? Most cultural services are charged at 18% GST, except that services provided by individual artists or cultural institutions may be exempt.
3. Are services by folk artists exempt from GST? Yes. Folk artists and performers of traditional art forms are exempt from GST entirely.
4. Are entry tickets to cultural events taxable? Yes, entry tickets are taxable unless the cultural event is organized by a government-recognized Cultural Body or the event features services from exemption activities.
5. Do freelance artists need GST registration? Only if their annual aggregate turnover exceeds the threshold limit (₹20 lakh or ₹10 lakh based on the state).
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