9992 SAC Code: Education services
SAC code 9992 is specifically designated for services provided by the government or local authorities to individuals or businesses. This code encompasses a diverse range of services, including issuing licenses, permits, certificates, registrations, and other regulatory services required for various activities.
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Scope of SAC Code 9992
Under SAC code 9992, services related to taxation, public safety, enforcement, and administrative support provided by government agencies are also included. This can involve activities such as tax assessments, compliance checks, public safety measures, law enforcement services, and general administrative support.
By utilizing SAC code 9992, individuals and businesses can ensure proper classification of the services provided by the government or local authorities and determine the appropriate GST rates. This promotes transparency, compliance, and streamlined financial transactions for services received from government agencies.
Categorisation of SAC Code 9992
SAC Code 9992 under GST can be classified in the following ways:
| SAC Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 9992 | Services provided by the National Centre for Cold Chain Development under the Ministry of Agriculture, Cooperation and FarmerÕs Welfare by way of cold chain knowledge dissemination. | 0% (Exempt) | 0% (Exempt) | Cold chain advisory / knowledge services linked to agriculture remain fully exempt. No change. |
| 9992 | 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 Central Government, State Government or Union territory; (iii) security or cleaning or housekeeping services performed in such educational institution; (iv) services relating to admission to, or conduct of examination by, such institution; upto higher secondary: Provided that nothing contained in entry (b) shall apply to an educational institution other than an institution providing services by way of pre-school education and( education up to higher secondary school -omitted on 25/01/2018) or equivalent. | 0% (Exempt) | 0% (Exempt) | Core education and directly related services continue as exempt. No change in scope. |
| 9992 | Services provided – (a) by an educational institution to its students, faculty and staff; (b) to an educational institution, by way of, (v) supply of online educational journals or periodicals | 0% (Exempt) | 0% (Exempt) | Online academic journals or periodicals to eligible institutions remain exempt. No change. |
| 9992 | 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 Programmes in Management for the Post Graduate Diploma in Management, to which admissions are made on the basis of Common Admission Test (CAT) conducted by the Indian Institute of Management; (b) fellow programme in Management; (c) five year integrated programme in Management. | 0% (Exempt) | 0% (Exempt) | Degree equivalent IIM programmes continue to be treated as exempt education. No change. |
| 9992 | 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. | 0% (Exempt) | 0% (Exempt) | Services for recognised sports bodies remain exempt to promote sports. No change. |
| 9992 | Any services provided by, _ (a) the National Skill Development Corporation set up by the Government of India; (b) a Sector Skill Council approved by the National Skill Development Corporation; (c) an assessment agency approved by the Sector Skill Council or the National Skill Development Corporation; (d) a training partner approved by the National Skill Development Corporation or the Sector Skill Council, in relation to- (i) the National Skill Development Programme implemented by the National Skill Development Corporation; or (ii) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or (iii) any other Scheme implemented by the National Skill Development Corporation. | 0% (Exempt) | 0% (Exempt) | All listed skill development scheme services continue to enjoy full exemption. |
| 9992 | Services of assessing bodies empanelled centrally by the Directorate General of Training, Ministry of Skill Development and Entrepreneurship by way of assessments under the Skill Development Initiative Scheme. | 0% (Exempt) | 0% (Exempt) | Assessment under SDI remains exempt as part of skill development. |
| 9992 | 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 certified by the National Council for Vocational Training. | 0% (Exempt) | 0% (Exempt) | DDUGKY training continues as exempt. No rate change. |
| 9992 | 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. | 0% (Exempt) | 0% (Exempt) | Government funded training programmes remain fully exempt. |
| 9992 | Services provided by (aa) by an educational institution by way of conduct of entrance examination against consideration in the form of entrance fee; | 0% (Exempt) | 0% (Exempt) | Entrance examination related services are covered under exempt education. |
| 999210 | Pre-primary education services | 0% without ITC | 0% without ITC | Pre primary education services provided by qualifying educational institutions to their students are covered by the general education exemption, effectively making GST 0% with no ITC on exclusively used inputs. The rate schedule for 9992 shows 18% with an additional Nil line for specified sports events, but in practice core pre primary schooling is treated as exempt. |
| 999220 | Primary education services | 0% without ITC | 0% without ITC | Primary education by recognised schools similarly falls under the exemption entry. SAC wise tables list 18% with a Nil event proviso, yet the more widely applied rule is that such services by eligible institutions are not taxed. |
| 999231 | Secondary education services, general | 0% without ITC | 0% without ITC | General secondary education leading to recognised qualifications is exempt when supplied by qualifying educational institutions; only non qualifying providers or add on services are taxed, generally at 18%. The typical sheet rate for core schooling is therefore 0%. |
| 999232 | Secondary education services, technical and vocational. | 0% without ITC | 0% without ITC | Technical and vocational secondary programmes run by recognised institutions also fall within the education exemption. Separate notifications govern some vocational training, but the mainstream school or board recognised programmes are treated as exempt. |
| 999241 | Higher education services, general | 0% without ITC | 0% without ITC | Degree granting higher education by universities and similar recognised institutions is generally exempt from GST when provided to their own students, with no ITC on inputs used solely for such exempt supplies. |
| 999242 | Higher education services, technical | 0% without ITC | 0% without ITC | Technical higher education (engineering, professional colleges etc.) under recognised institutions is covered by the same exemption, although the SAC table shows 18% with a Nil event condition. Typical treatment for core tuition is 0%. |
| 999243 | Higher education services, vocational | 0% without ITC | 0% without ITC | Vocational higher education that leads to recognised qualifications and is supplied by eligible institutions is also exempt. Commercial vocational training outside that framework is normally charged at 18%, but the typical use for this SAC in an institutional context is 0%. |
| 999249 | Other higher education services | 0% without ITC | 0% without ITC | Captures remaining higher education services; where these are part of recognised institutional programmes, they are covered by the education exemption and effectively taxed at 0% without ITC. Other standalone services would fall back to 18%, but those are usually tagged under more specific codes like 999293. |
| 999259 | Specialised education services | 18% with ITC | 18% with ITC | Specialised education services such as niche professional courses not falling under the standard exempt entry are treated as taxable education under SAC 999259 at 18%, with a Nil line only for specified sports related services. |
| 999291 | Cultural education services | 18% with ITC | 18% with ITC | Dance, music, arts schools and similar cultural training are generally regarded as taxable education or coaching and attract 18% GST, again with a special Nil provision only for specified sports event related services in the rate table. |
| 999292 | Sports and recreation education services | 18% with ITC | 18% with ITC | Sports academies and recreation coaching typically charge 18% GST. Exemption applies only where the provider fits within the narrow educational institution definition, which is less common for this SAC. |
| 999293 | Commercial training and coaching services | 18% with ITC | 18% with ITC | This code specifically covers commercial coaching, test prep and training that are well recognised as taxable at 18% GST in education sector guidance. No rate change under the 5 / 18 / 40 restructuring. |
| 999294 | Other education and training services n.e.c. | 18% with ITC | 18% with ITC | Residual education and training services not qualifying under the exemption entry are treated as taxable at 18%, with the Nil proviso only for certified sports event work. |
| 999295 | services involving conduct of examination for admission to educational institutions | 0% without ITC | 0% without ITC | SAC specific lookups show a 0% rate for this code, consistent with the exemption for services by way of conduct of entrance examination to educational institutions. Inputs used exclusively for such exempt services do not yield ITC. |
| 999299 | Other Educational support services | 18% with ITC | 18% with ITC | Other education support services like placement, alumni or back office support are not generally covered by the core education exemption and are shown at 18% GST in code specific rate tools. |
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The entire content on this page has been arranged to the best of the author's understanding and is subject to periodic updates as per the law for the time being in force. The above does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions cannot be ruled out. BUSY Infotech Private Ltd. and its associates will not be held responsible for any loss or damage arising from any inaccurate or incomplete information in this document. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.
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