Is SKET Dance: Imouto no Nayami ni Nayamu Ani ni Nayamu Imouto to Sono Nakama-tachi hentai?
No
Rated PG-13 (Teens 13 or older) on MyAnimeList and not tagged as Hentai.

OVA · 2013 · 1 episodes · PG-13 - Teens 13 or older
Comedy, School, Shounen
An OVA of SKET Dance bundled with the 29th volume of the manga, covering chapters 198, 199, and 200. This is a conclusion of some of the events shown in the last episode of the anime series.
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