GST on coaching classes is 18% in India for commercial coaching institutes and private tutors. School and college education is exempt, but competitive exam coaching, skill development courses, and hobby classes attract 18% GST. This guide explains exemptions, SAC codes, and correct invoicing.
By Arjun Sharma· GST & Tax Compliance Specialist···Reviewed for GST accuracy
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GST Rate on Coaching Classes
Commercial coaching services attract 18% GST under SAC code 999293. This includes IIT-JEE and NEET coaching, CA/CS/CMA coaching, MBA entrance preparation, government exam coaching (UPSC, SSC, banking), competitive sports coaching, language classes, personality development, and professional skill courses. The 18% rate applies to all coaching not affiliated with a recognised educational institution.
Coaching Services Exempt from GST
The following educational services are exempt under Notification 12/2017-CT(Rate): services by a recognised educational institution (school, college, university) to students; services provided by an educational institution to its faculty and staff; mid-day meal scheme services; transportation of students by an educational institution. Individual private tuition for school subjects (by a tutor who is not running a formal institute) may also qualify as exempt — this is a grey area best clarified with a CA.
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Other education & training services not elsewhere classified
18%
999291
Cultural, arts, sports & recreation education
18%
999292
Vocational and technical training services
18%
999200
Education services (school/university — exempt)
Exempt
Invoice Example: Coaching Institute
FocusPrep Academy (Delhi, GSTIN: 07AABCF1234A1ZP) charges a student ₹50,000 for a 6-month UPSC coaching batch (SAC 999293). Intra-state supply (both in Delhi): CGST 9% = ₹4,500 + SGST 9% = ₹4,500. Total fee: ₹59,000. Since the student is an individual (B2C supply), GSTIN on the invoice is optional. The coaching institute must collect and remit ₹9,000 GST.
Online Coaching GST Rules
Online coaching services — live classes, recorded video courses, and hybrid programs — attract 18% GST regardless of delivery mode. If you run an online coaching platform selling courses across India, inter-state sales require IGST at 18%. For international students (overseas), if all conditions for export of services are met and payment is in foreign currency, the supply can be zero-rated. E-learning platforms registered as Online Information and Database Access or Retrieval (OIDAR) services may have different compliance requirements.
FAQs
Is GST applicable on NEET and JEE coaching?
Yes — NEET and JEE coaching institutes charge 18% GST (SAC 999293). The exemption is only for services provided by recognised schools and colleges, not private coaching institutes.
Do private tutors need GST registration?
Registration is required if annual coaching income exceeds ₹20 lakh. Private home tutors earning below this threshold do not need to register and cannot charge GST.
Is online course fee subject to GST?
Yes — online coaching and e-learning courses attract 18% GST if the provider is GST-registered. Pre-recorded courses sold on platforms like Udemy (Indian provider) also attract 18%.
What is the SAC code for yoga and fitness coaching?
Yoga classes, fitness training, and sports coaching use SAC 999291 (cultural, arts, sports, recreation education). GST rate is 18%.
Why Businesses Stop Using Excel for GST Invoices
Manual GST calculation mistakes
One wrong CGST/SGST split or a misapplied rate triggers notices and ITC denial for your buyer.
Slow invoice creation
Copying last month's Excel file, updating dates, recalculating — 20 minutes for what should take 30 seconds.
Formatting breaks on every device
Excel invoices look different on every printer and PDF converter. Clients complain about unreadable layouts.
No easy sharing or payment link
Sending PDFs over WhatsApp with no way for clients to pay directly slows down collections.
Incorrect tax type (IGST vs CGST+SGST)
Excel can't auto-detect intra vs inter-state supply. Wrong tax type = ITC rejected for your buyer.
Disclaimer: The information in this article is for general informational purposes only and does not constitute professional tax, legal, or financial advice. GST rules and rates are subject to change. Consult a qualified CA or tax professional before making compliance decisions.
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