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.

Live Demo Available Today

Experience the power of Expert Accounting

Join our guided walkthrough to see how BUSY can transform your business operations.

Trusted by 6,00,000+ Users
4.6 Google Rating
+91
expand_more

* No credit card required

Categorisation of SAC Code 9992

SAC Code 9992 under GST can be classified in the following ways:

SAC Code

9992

Description

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.

New Rate

0 %
Exempted

Old Rate

0 %

Notes

Cold chain advisory / knowledge services linked to agriculture remain fully exempt. No change.

SAC Code

9992

Description

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.

New Rate

0 %
Exempted

Old Rate

0 %

Notes

Core education and directly related services continue as exempt. No change in scope.

SAC Code

9992

Description

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

New Rate

0 %
Exempted

Old Rate

0 %

Notes

Online academic journals or periodicals to eligible institutions remain exempt. No change.

SAC Code

9992

Description

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.

New Rate

0 %
Exempted

Old Rate

0 %

Notes

Degree equivalent IIM programmes continue to be treated as exempt education. No change.

SAC Code

9992

Description

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.

New Rate

0 %
Exempted

Old Rate

0 %

Notes

Services for recognised sports bodies remain exempt to promote sports. No change.

SAC Code

9992

Description

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.

New Rate

0 %
Exempted

Old Rate

0 %

Notes

All listed skill development scheme services continue to enjoy full exemption.

SAC Code

9992

Description

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.

New Rate

0 %
Exempted

Old Rate

0 %

Notes

Assessment under SDI remains exempt as part of skill development.

SAC Code

9992

Description

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.

New Rate

0 %
Exempted

Old Rate

0 %

Notes

DDUGKY training continues as exempt. No rate change.

SAC Code

9992

Description

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.

New Rate

0 %
Exempted

Old Rate

0 %

Notes

Government funded training programmes remain fully exempt.

SAC Code

9992

Description

Services provided by (aa) by an educational institution by way of conduct of entrance examination against consideration in the form of entrance fee;

New Rate

0 %
Exempted

Old Rate

0 %

Notes

Entrance examination related services are covered under exempt education.

SAC Code

999210

Description

Pre-primary education services

New Rate

0 %
Exempted

Old Rate

0 %

Notes

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.

SAC Code

999220

Description

Primary education services

New Rate

0 %
Exempted

Old Rate

0 %

Notes

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.

SAC Code

999231

Description

Secondary education services, general

New Rate

0 %
Exempted

Old Rate

0 %

Notes

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%.

SAC Code

999232

Description

Secondary education services, technical and vocational.

New Rate

0 %
Exempted

Old Rate

0 %

Notes

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.

SAC Code

999241

Description

Higher education services, general

New Rate

0 %
Exempted

Old Rate

0 %

Notes

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.

SAC Code

999242

Description

Higher education services, technical

New Rate

0 %
Exempted

Old Rate

0 %

Notes

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%.

SAC Code

999243

Description

Higher education services, vocational

New Rate

0 %
Exempted

Old Rate

0 %

Notes

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%.

SAC Code

999249

Description

Other higher education services

New Rate

0 %
Exempted

Old Rate

0 %

Notes

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.

SAC Code

999259

Description

Specialised education services

New Rate

18 %
Standard

Old Rate

18 %

Notes

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.

SAC Code

999291

Description

Cultural education services

New Rate

18 %
Standard

Old Rate

18 %

Notes

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.

SAC Code

999292

Description

Sports and recreation education services

New Rate

18 %
Standard

Old Rate

18 %

Notes

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.

SAC Code

999293

Description

Commercial training and coaching services

New Rate

18 %
Standard

Old Rate

18 %

Notes

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.

SAC Code

999294

Description

Other education and training services n.e.c.

New Rate

18 %
Standard

Old Rate

18 %

Notes

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.

SAC Code

999295

Description

services involving conduct of examination for admission to educational institutions

New Rate

0 %
Exempted

Old Rate

0 %

Notes

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.

SAC Code

999299

Description

Other Educational support services

New Rate

18 %
Standard

Old Rate

18 %

Notes

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.

Stop worrying about SAC & GST compliance

BUSY auto-applies the correct SAC codes & GST rates, ensuring 100% error-free billing every single time.

Automatic Updates
Error-free GSTR
6,00,000+ Happy Users
+91
expand_more

* No credit card required

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.

Frequently Asked Questions

Clear answers to common queries about SAC Code 9992 and GST compliance.

What services fall under SAC code 9992?

 SAC 9992 covers education services. It includes pre primary, school level, college and university education, vocational training and many other formal education services provided by recognised institutions. Some coaching and training services are also linked, though they may be treated differently for GST.

What is the GST rate for SAC code 9992 services?

 Core education services provided by recognised schools, colleges and universities are generally exempt from GST. However, private coaching, test preparation and some vocational courses can attract 18 % GST. The rate depends on whether the service fits in the exempt education entries.

What is the TDS rate for SAC code 9992 under income tax?

TDS is based on the Income Tax Act, not the SAC. Payments to coaching centres or professional trainers may need TDS under sections like 194C or 194J. Payments to charitable schools often do not need TDS. You must check the nature of the institution and service.

How do I know if my service should be classified under SAC code 9992?

If you provide structured teaching that leads to a recognised qualification or is part of a school or college curriculum, your service usually belongs under 9992. Short term skill or personality development training might fall under general training entries and be fully taxable.

Where can I find the official description of SAC code 9992?

The official wording appears in the service classification list under heading 9992 Education services. It shows separate 6 digit codes for pre primary, primary, secondary, higher and specialised education. Download the classification list from official GST sources and read the 9992 group.

How do I apply SAC code 9992 in my GST invoice or return filing?

 If your service is exempt education, you may still mention SAC 9992 with zero GST on the invoice. If it is taxable training or coaching, show SAC 9992 or the relevant training SAC, apply 18 %, and report the value and tax correctly in your returns.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.