← All SAC groups · Search any service on the SAC code finder.
SAC group 9992 covers Education services: 16 service codes, each with its GST rate today. Tap a code to open it in the BooksOn HSN app with its conditions and the CBIC notification entry.
GST rate column: the rates in force on 26 October 2026 (IGST; CGST and SGST are half each). Where a code shows two or more rates, the rate depends on the goods (price, packing, buyer or use): open the code in the app or the GST Rate Finder to see which one fits. Reference only: confirm the rate in the CBIC notification.
Check any code offline in the BooksOn HSN appFree · no ads · works offline · which rate fits your goods, step by step · rate on any date since 1 July 2017 · CGST, SGST/UTGST, IGST and cess with the CBIC notification · English, हिन्दी, தமிழ்.
| SAC code | Service | GST rate |
|---|---|---|
999210 | Pre-primary education services | Nil or 18% |
999220 | Primary education services | Nil or 18% |
999231 | Secondary education services, general | Nil or 18% |
999232 | Secondary education services, technical and vocational | Nil or 18% |
999241 | Higher education services, general | Nil or 18% |
999242 | Higher education services, technical | Nil or 18% |
999243 | Higher education services, vocational | Nil or 18% |
999249 | Other higher education services | Nil or 18% |
999250 | Specialised 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 | Nil or 18% |
999294 | Other education and training services nowhere else classified | Nil or 18% |
999295 | Services involving conduct of examination for admission to educational institutions | Nil or 18% |
999299 | Other Educational support services | Nil or 18% |
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.
