Education & Training Services SAC Codes & GST Rate
Educational institution services, coaching centres, online courses, skill development, and vocational training.
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| Item Description | Qty | Rate | Tax % | Amount | |
|---|---|---|---|---|---|
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Education & Training Services — SAC Code List
| SAC Code | Service Description | GST Rate |
|---|---|---|
| 999210 | Pre-primary education services | 0% (exempted) or 18% |
| 999220 | Primary & secondary education | 0% (exempted) or 18% |
| 999230 | Higher education (colleges & universities) | 0% (exempted) or 18% |
| 999240 | Technical & vocational training | 0% (exempted) or 18% |
| 999291 | Cultural & sports education | 0% (exempted) or 18% |
| 999293 | Commercial training & coaching | 0% (exempted) or 18% |
Source: CBIC GST Rate Notification. Always verify the current rate at cbic-gst.gov.in before filing returns.
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Sample GST Invoice — Education & Training Services
A Kota coaching institute invoices students ₹1,50,000 for JEE coaching (SAC 999293). Commercial coaching centres are not fully exempt — they attract 18% GST. CGST 9% + SGST 9% = ₹27,000. Total: ₹1,77,000.
How to enter on your GST invoice:
- Select "Service" type in the invoice generator
- Enter SAC code: 999210
- Enter the service description matching your work
- Select GST rate: 0% (exempted) or 18%
- Enter buyer's state — CGST+SGST applies for intra-state, IGST for inter-state
GST Applicability — Education & Training Services
| Scenario | Tax Type | Rate |
|---|---|---|
| Intra-state supply (seller & buyer same state) | CGST + SGST | 0% (exempted) or 18% split equally |
| Inter-state supply (different states) | IGST | 0% (exempted) or 18% (full) |
| Export (service recipient outside India) | Zero-rated (IGST 0% or LUT) | 0% (refundable) |
Frequently Asked Questions
Are coaching centres and tuition classes subject to GST?
Commercial coaching institutes (including UPSC coaching, JEE coaching, MBA preparation) attract 18% GST under SAC 999293. These are not recognised educational institutions, so the exemption does not apply to them.
What GST applies to online courses and e-learning platforms?
Online courses, e-learning subscriptions, and recorded video courses attract 18% GST (SAC 999293 for training, or 998431 for digital content supply). This applies regardless of whether the course is live or pre-recorded.
Are university and school fees exempt from GST?
Yes. Educational services provided by recognised educational institutions (schools affiliated to CBSE/state boards, colleges, universities) are fully exempt from GST under Entry 66 of the Exemption Notification.
Do yoga and fitness instructors need to pay GST?
Yes. Yoga classes, fitness training, personal coaching, and sports training (not affiliated with a recognised institution) attract 18% GST under SAC 999291. If annual revenue exceeds ₹20 lakh, registration and GST collection is mandatory.
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SAC code 999210 pre-filled. GST at 0% (exempted) or 18% calculated automatically.
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