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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.
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.
SAC Code 9992 under GST can be classified in the following ways:
| SAC Code | Description | Rates(%) |
|---|---|---|
| 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. | Nil |
| 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. | Nil |
| 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 | Nil |
| 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. | Nil |
| 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. | Nil |
| 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. | Nil |
| 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. | Nil |
| 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. | Nil |
| 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. | Nil |
| 9992 | Services provided by (aa) by an educational institution by way of conduct of entrance examination against consideration in the form of entrance fee; | Nil |
| 999210 | Pre-primary education services | Nil |
| 999220 | Primary education services | Nil |
| 999231 | Secondary education services, general | Nil |
| 999232 | Secondary education services, technical and vocational. | Nil |
| 999241 | Higher education services, general | Nil |
| 999242 | Higher education services, technical | Nil |
| 999243 | Higher education services, vocational | Nil |
| 999249 | Other higher education services | 18% |
| 999259 | Specialised education services | 18% |
| 999291 | Cultural education services | 18% |
| 999292 | Sports and recreation education services | 18% |
| 999293 | Commercial training and coaching services | 18% |
| 999294 | Other education and training services n.e.c. | 18% |
| 999295 | services involving conduct of examination for admission to educational institutions | 18% |
| 999299 | Other Educational support services | 18% |
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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