SAC code directory
SAC Code 9992: Education services
Service Accounting Codes (SAC) classify services under GST. Below are all 6-digit SAC codes under this heading, with the GST rate guide.
All 6-digit SAC codes under this heading
| SAC code | Description |
|---|---|
| 999210 | Pre-primary education services |
| 999220 | Primary education services |
| 999231 | Secondary education services, general |
| 999232 | Secondary education services, technical and vocational. |
| 999241 | Higher education services, general |
| 999242 | Higher education services, technical |
| 999243 | Higher education services, vocational |
| 999249 | Other higher education services |
| 999259 | Specialised education services |
| 999291 | Cultural education services |
| 999292 | Sports and recreation education services |
| 999293 | Commercial training and coaching services |
| 999294 | Other education and training services n.e.c. |
| 999295 | Services involving conduct of examination for admission to educational institutions |
| 999299 | Other Educational support services |
GST rate guide for these services
Education services by schools and recognised educational institutions are exempt. Coaching and other commercial training services are taxed at 18%.
Browse the full SAC code list or search any HSN or SAC code.
The GST rate for a service depends on its exact description in the rate notification, who provides it and who receives it. Some services are exempt or taxed under reverse charge. Confirm the rate before you raise invoices.
Frequently asked questions
Is the SAC code mandatory on GST invoices?
Yes. Service providers must show the SAC code on tax invoices: at least 4 digits if aggregate turnover in the previous year was up to ₹5 crore (for B2B invoices), and 6 digits if turnover was above ₹5 crore.
What is the difference between HSN and SAC codes?
HSN codes classify goods and SAC codes classify services. SAC codes start with 99, which is chapter 99 of the GST classification, followed by the heading and group of the service.
Where do I report SAC codes in GST returns?
SAC codes are reported in the HSN-wise summary of outward supplies in GSTR-1 and in the annual return GSTR-9, along with the taxable value and tax for each code.
Need help with classification or GST rates? GST registration and return filing or book a free consultation with our CA-led team.