SAC code for education services.
Education services is classified under SAC code 9992 (Education services). GST is 0% or 18% depending on the exact product — the table below shows which notification entry covers what.
gst rates for education services
| gst | cgst + sgst | what it covers | entry |
|---|---|---|---|
| 0% | 0% + 0% | Services provided by the Indian Institutes of Management, as per the guidelines of the Central Government, to their students, by way of the following educational programmes, except Executive Development Programme: - (a) two year full time Post Graduate Program | S.No 67)12/2017-Central Tax (Rate) as amended |
| 0% | 0% + 0% | Services provided - (a) by an educational institution to its students, faculty and staff; (b) to an educational institution, by way of,- (i) transportation of students, faculty and staff; (ii) catering, including any mid-day meals scheme sponsored by the Centr | S.No 66)12/2017-Central Tax (Rate) as amended |
| 0% | 0% + 0% | 66A Heading Services of affiliation provided by a Nil Nil" 9992 Central or State Educational Board or Council or any other similar body, by whatever name called, to a school established, owned or controlled by the Central Government, State Government, Union Te | S.No 66A)12/2017-Central Tax (Rate) as amended |
| 0% | 0% + 0% | Services provided to the Central Government, State Government, Union territory administration under any training programme for which total expenditure is borne by the Central Government, State Government, Union territory administration. | S.No 72)12/2017-Central Tax (Rate) as amended |
| 0% | 0% + 0% | Services provided to a recognised sports body by- (a) an individual as a player, referee, umpire, coach or team manager for participation in a sporting event organised by a recognized sports body; (b) another recognised sports body. | S.No 68)12/2017-Central Tax (Rate) as amended |
| 0% | 0% + 0% | Services provided by training providers (Project implementation agencies) under Deen Dayal Upadhyaya Grameen Kaushalya Yojana implemented by the Ministry of Rural Development, Government of India by way of offering skill or vocational training courses certifie | S.No 71)12/2017-Central Tax (Rate) as amended |
| 18% | 9% + 9% | Education services (many are exempt — see the exemption rows) | S.No 3011/2017-Central Tax (Rate) |
source: 12/2017-Central Tax (Rate) as amended · effective 2017-07-01
also searched as
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more specific codes under 9992
- 999210Pre-primary education services
- 999220Primary education services
- 999231Secondary education services, general
- 999232Secondary education services, technical and vocational
- 999241Higher education services, general
- 999242Higher education services, technical
- 999243Higher education services, vocational
- 999249Other higher education services
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Full detail — official text, every sub-code and rate history — on the SAC 9992 code page → · chapter 99 — All Services
compiled from official CBIC sources · not tax advice — verify with your tax advisor before filing