Training & Educational Services SAC Codes & GST Rate
Corporate training, skill development courses, coaching classes, online education, vocational training, and professional development programmes.
GST Invoice Generator
Fill in the details below to create your GST-compliant invoice instantly.
Upload Logo
240 x 240 pixels @ 72 DPI,
Maximum size of 1MB.
TAX INVOICE
Your Company
Add UPI ID to show QR code on shared invoice
Invoice Details
Bill To
Place of Supply
| Item Description | Qty | Rate | Tax % | Amount | |
|---|---|---|---|---|---|
Notes
Terms & Conditions
Visit gstinvoices.in to create professional GST invoices.
Generate your invoice to get a shareable link, WhatsApp sharing, and UPI QR code. Sign up for unlimited invoices.
Limit reached
5 invoices created
Guest users can create up to 5 invoices. Sign up free to create unlimited invoices with extra features.
Training & Educational Services — SAC Code List
| SAC Code | Service Description | GST Rate |
|---|---|---|
| 999293 | Coaching classes, private tutorials & hobby training | 18% (commercial); 0% (recognised institutions) |
| 999291 | Pre-primary, primary & secondary education services | 18% (commercial); 0% (recognised institutions) |
| 999292 | Higher education services (universities, colleges) | 18% (commercial); 0% (recognised institutions) |
| 999294 | Vocational, technical & skill development training | 18% (commercial); 0% (recognised institutions) |
| 999295 | Corporate training & professional development | 18% (commercial); 0% (recognised institutions) |
| 999299 | Other educational & training support services | 18% (commercial); 0% (recognised institutions) |
Source: CBIC GST Rate Notification. Always verify the current rate at cbic-gst.gov.in before filing returns.
Free Tool — No Login Required
Create a Training & Educational Services GST Invoice in 30 Seconds
Sample GST Invoice — Training & Educational Services
A Hyderabad corporate trainer invoices a pharma company ₹1,50,000 for a 3-day sales training workshop for 50 employees (SAC 999295). Intra-state: CGST 9% = ₹13,500 + SGST 9% = ₹13,500. Total invoice: ₹1,77,000. The pharma company claims ITC of ₹27,000 against its output GST.
How to enter on your GST invoice:
- Select "Service" type in the invoice generator
- Enter SAC code: 999293
- Enter the service description matching your work
- Select GST rate: 18% (commercial); 0% (recognised institutions)
- Enter buyer's state — CGST+SGST applies for intra-state, IGST for inter-state
GST Applicability — Training & Educational Services
| Scenario | Tax Type | Rate |
|---|---|---|
| Intra-state supply (seller & buyer same state) | CGST + SGST | 18% (commercial); 0% (recognised institutions) split equally |
| Inter-state supply (different states) | IGST | 18% (commercial); 0% (recognised institutions) (full) |
| Export (service recipient outside India) | Zero-rated (IGST 0% or LUT) | 0% (refundable) |
Frequently Asked Questions
Is GST applicable on coaching class fees?
Yes, coaching classes for competitive exams (NEET, JEE, UPSC, CA), hobby classes, language classes, and any private tuition attract 18% GST under SAC 999293. The GST exemption applies only to education provided by recognised institutions (schools, colleges, universities) under a government-approved curriculum.
Do online courses need to charge GST?
Online courses from private companies and edtech platforms attract 18% GST (SAC 999295 or 999299). Online degree programmes offered by UGC-recognised universities may be exempt. The platform must register for GST if turnover exceeds ₹20 lakh and charge 18% on all courses.
What GST applies to corporate training programmes?
Corporate training — soft skills, technical skills, leadership, compliance training — attracts 18% GST under SAC 999295. Companies can claim full ITC on GST paid for employee training since it is a business expense that directly benefits taxable output.
Is vocational training exempt from GST?
Vocational training under schemes approved by the National Skill Development Corporation (NSDC) or government ministries is GST-exempt. Private vocational training centres not under NSDC approval attract 18% GST. Always verify the accreditation status to determine GST applicability.
Other Service Categories
View all →Create a Training & Educational Services GST Invoice — Free
SAC code 999293 pre-filled. GST at 18% (commercial); 0% (recognised institutions) calculated automatically.
- Auto CGST/SGST/IGST split from GSTIN
- PDF download in under 30 seconds
- Shareable invoice link — clients pay via UPI QR
- No signup required — free forever