9992 SAC Code: Education services

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.

Notes

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

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.

Notes

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

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

Notes

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

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.

Notes

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

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.

Notes

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

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.

Notes

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

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.

Notes

Assessment under SDI remains exempt as part of skill development.

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.

Notes

DDUGKY training continues as exempt. No rate change.

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.

Notes

Government funded training programmes remain fully exempt.

Description

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

Notes

Entrance examination related services are covered under exempt education.

Description

Pre-primary education services

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.

Description

Primary education services

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.

Description

Secondary education services, general

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%.

Description

Secondary education services, technical and vocational.

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.

Description

Higher education services, general

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.

Description

Higher education services, technical

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%.

Description

Higher education services, vocational

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%.

Description

Other higher education services

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.

Description

Specialised education services

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.

Description

Cultural education services

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.

Description

Sports and recreation education services

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.

Description

Commercial training and coaching services

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.

Description

Other education and training services n.e.c.

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.

Description

services involving conduct of examination for admission to educational institutions

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.

Description

Other Educational support services

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.