← HSN and SAC codes for common items · Search any code on the HSN code finder.
Education services is classified under SAC heading 9992. GST as on 26 October 2026: Nil or 18%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Education services?
GST on Education services as on 26 October 2026: Nil or 18%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
| Old GST rate (before 22 Sep 2025) | New GST rate | Code | What it covers | Notification |
|---|---|---|---|---|
| 18% | 18% | 9992 | Education services have GST at 18%. | 11/2017-CT(R), entry 30 |
| Nil | Nil | 9992 | When a school or college serves its students and staff, or gets services like student transport, catering, security or exam work, there is no GST (conditions apply). | 28/2018-CT(R), entry 66 |
| Nil | Nil | 9992 | Players, referees, umpires, coaches or team managers taking part in events of a recognised sports body, and one recognised sports body serving another, have no GST. | 12/2017-CT(R), entry 68 |
| Nil | Nil | 9992 | No GST on services by NSDC, NCVET and their approved bodies and training partners for government skill development programmes and approved courses. | 6/2025-CT(R), entry 69 |
| Nil | Nil | 9992 | No GST on NCVET-certified skill training courses given by training agencies under the Deen Dayal Upadhyaya Grameen Kaushalya Yojana. | 8/2024-CT(R), entry 71 |
| Nil | Nil | 9992 | Assessments under the Skill Development Initiative Scheme by assessing bodies empanelled by the Directorate General of Training have no GST. | 12/2017-CT(R), entry 70 |
| Nil | Nil | 9992 | No GST on training services to the government where the government bears 75% or more of the programme's total cost. | 7/2021-CT(R), entry 72 |
| Nil | Nil | 9992 | Cold chain training and knowledge-sharing by the National Centre for Cold Chain Development has no GST. | 12/2017-CT(R), entry 58 |
| Nil | Nil | 9992 | No GST on affiliation given by a central or state education board to a government-run school. | 8/2024-CT(R), entry 66A |
The GST rate on Education services is set by the CBIC rate notification entry for the service, and it can depend on the entry's conditions, for example who supplies the service or whether input tax credit is taken. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.
9992 Education services
| Code | Description (as in the tariff) |
|---|---|
999210 | Pre-primary education services |
999220 | Primary education services |
999231 | Secondary education services, general |
999232 | Secondary education services, technical and vocational |
999241 | Higher education services, general |
999242 | Higher education services, technical |
999243 | Higher education services, vocational |
999249 | Other higher education services |
999250 | Specialised education services |
999259 | Specialised education services |
999291 | Cultural education services |
999292 | Sports and recreation education services |
999293 | Commercial training and coaching services |
999294 | Other education and training services nowhere else classified |
999295 | Services involving conduct of examination for admission to educational institutions |
999299 | Other Educational support services |
Which code goes on your GST invoice?
From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.
Other common items
- Hotel rooms (Lodge)
9963 - Restaurant services (Dhaba)
9963 - Salon and beauty services (Barber shop)
9997 - Renting of property
9972 - Insurance
9971 - Loans and banking
9971 - Gym and fitness
9996 - Manpower supply (Labour supply)
9985 - Security services
9985 - Cleaning services
9985 - Event management
9985 - Cab and taxi services
9964
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
