Education Services HSN Code (SAC 9992) and GST Rate
Education by schools, colleges and universities, and coaching and private training.
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- SAC code
- 9992
- GST rate
- Exempt or 18%
- Chapter
- 99: Services (SAC)
- Before 22 Sep 2025
- No change
What is the SAC code for education services?
Education Services falls under SAC 9992.
Education services are SAC group 9992. Schools and courses leading to a legally recognised degree or diploma are exempt, as are some services provided to schools. Coaching institutes, online courses without a recognised qualification and corporate training are taxed at 18%.
| Code | Description |
|---|---|
| 9992 | Education services (schools, colleges, universities and other education) |
| 999293 | Commercial training and coaching services |
GST rate on education services
The GST rate on education services is exempt or 18%. Exempt for education by schools up to higher secondary, education leading to a qualification recognised by law, and approved vocational courses. 18% on coaching, private tuition and other commercial training.
| GST rate | Within a state | Between states |
|---|---|---|
| 18% | CGST 9% + SGST 9% | IGST 18% |
Compare other goods on the GST rates list.
Which SAC digits to write on your invoice
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 9992 |
| Above Rs 5 crore | 6 on every invoice | 999293 |
Sample GST invoice line for education services
Here is how a line for education services looks on a tax invoice within one state: 1 × coaching course at Rs 25,000.00 each, taxed at 18%. The figures are an example, not a market price.
| Item | SAC | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Education Services | 9992 | 1 × coaching course | 25,000.00 | 25,000.00 | 2,250.00 | 2,250.00 | 29,500.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 4,500.00 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 99 at a glance
Chapter 99 (Services (SAC)) covers: Services under GST, coded with a Services Accounting Code (SAC) that starts with 99.
Other pages in chapter 99
- Works ContractSAC 9954 · 18%
- RestaurantSAC 9963 · 5%
- Hotel AccommodationSAC 9963 · 5% or 18%
- TransportationSAC 9964 and 9965 · 5% or 18%
- Taxi and CabSAC 9964 · 5% or 18%
- Air TicketSAC 9964 · 5% or 18%
- FreightSAC 9965 · 5% or 18%
- CourierSAC 9968 · 18%
- InsuranceSAC 9971 · Exempt or 18%
- RentSAC 9972 · Exempt or 18%
- Legal ServicesSAC 9982 · 18%
- AdvertisingSAC 9983 · 18%
Related HSN codes
Products often bought, sold or invoiced together with education services:
Perguntas frequentes
What is the HSN or SAC code for education services?
Education Services falls under SAC 9992: education by schools, colleges and universities, and coaching and private training. Common 6 digit codes are 999293 for commercial training and coaching services.
What is the GST rate on education services?
Exempt for education by schools up to higher secondary, education leading to a qualification recognised by law, and approved vocational courses. 18% on coaching, private tuition and other commercial training.
How many digits of the education services SAC code go on a GST invoice?
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 9992 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 999293, on every invoice.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.