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SS Singapore SSIC Reference index
SSIC 2025 Section S 4 Divisions

SARTS, SPORTS AND RECREATION

Companies in this section cater to cultural, entertainment, sports, fitness, and recreational interests of the public and visitors.

This includes live performing arts venues, theatre production companies, visual arts creation, museums, botanical gardens, and historical heritage sites.

Recreation and sports activities cover fitness centres, boutique gyms, sports clubs, swimming complexes, e-sports arenas, theme parks, and family entertainment centres.

Official SingStat Definition & Scope

This section includes a wide range of activities to meet varied cultural, sports and recreational interests of their customers, including live performances, entertainment, operation of cultural and natural heritage sites, and gambling.

Sports associations are typically non-profit entities, but inclusion in the sports sector is legitimised by the prevailing purpose of the activity carried out (promotion of sports practice). The activities of education, training, sale of advertising space, provision of clubhouse services, are, in this context, ancillary activities (i.e. to support the main productive activities of the economic unit), which may have a prevailing weight at an economic level, but which are instrumental with respect to the prevailing purpose of the activity carried out and for its perpetuation.

This section also includes:

•services which enable entertainment events and live performances to be carried out

Cross-References & Exclusions (Classified Elsewhere)

  • • provision of accommodation with recreational facilities (e.g. casino hotels), see Section I 'Accommodation And Food Service Activities'
  • • food serving activities with live entertainment in addition to the sale of food and beverages, see Section I 'Accommodation And Food Service Activities'
  • • operation of transport equipment to provide recreational and entertainment (e.g. sightseeing buses, cruises), see divisions 49 to 51 based on the type of transport
  • • operation of motion picture theatres, see 59140

Divisions in Section S

4 divisions