9992 Education services
Heading 9992 of the SAC classification covers education services. Services under it are taxed at 18%.
- Residual rate18%
- Service codes15
- Schedule entries1
Education from pre-primary to higher education, specialised education, coaching, training and educational support. Education supplied by an educational institution to its own students is exempt, which is why almost everything taxable here is coaching and commercial training.
Is this the right heading for your service?Confirm the code and the rate with an advisor, freeGST rate for SAC 9992
The rate schedule is written against the heading, so these entries govern every service code under 9992. The entry that applies is the one whose description actually matches the supply.
- Nil
- 1.5%
- 5%
- 7.5%
- 12%
- 18% applies here
- 40%
Within a state: 9% CGST + 9% SGST or UTGST
Between states: 18% IGST
| Entry | What it covers | GST rate | CGST + SGST | Input tax credit |
|---|---|---|---|---|
| Heading Residual | Education services. Services supplied by an educational institution to its own students, faculty and staff are exempt, so this rate mainly reaches commercial coaching, training and other education services outside that exemption. | 18% | 9% + 9% | Credit available |
Rates shown here are as published in GST rates on services, Notification 11/2017-Central Tax (Rate) as amended up to Notification 15/2025-Central Tax (Rate) and are reproduced for reference. The GST Council revises rates through notifications, including the rate rationalisation effective 22.09.2025 that withdrew the 12% and 28% slabs for most services and introduced a 40% rate for a short list of them. Always verify the current rate and the conditions attached to it on the CBIC GST rates page or the CBIC tax information portal before invoicing or filing. Rates exclude any applicable cess. IncorpX provides assistance for GST registration and return filing if you need help.
Exempt supplies under 9992
Where an exemption applies it beats the rate schedule, so check these before reading a rate off the table above.
Some supplies under this heading carry no GST at all. An exemption removes the charge rather than setting a rate, so it overrides the schedule where it applies.
- Services provided by an educational institution to its students, faculty and staff. Notification 12/2017-CT(R), entry 66
- Transportation of students, catering including any mid-day meal scheme, security, cleaning, house-keeping and admission or examination services supplied to an educational institution providing pre-school education or education up to higher secondary school. Notification 12/2017-CT(R), entry 66
- Services by way of conduct of an entrance examination against consideration in the form of an entrance fee. Notification 12/2017-CT(R), entry 66
- Services provided by the Indian Institutes of Management by way of specified long duration programmes, other than the executive development programme. Notification 12/2017-CT(R), entry 67
Source: Exempt services, Notification 12/2017-Central Tax (Rate) as amended up to Notification 16/2025-Central Tax (Rate). Exemptions carry conditions and definitions of their own, so read the notification entry before relying on one.
15 service codes under 9992
Grouped the way the classification groups them. Open the group that matches your kind of service, then pick the code whose official description covers what you supply.
9992 1Pre-primary education services1
9992 2Primary education services1
9992 3Secondary Education Services2
9992 4Higher education services4
9992 5Specialised education services1
9992 9Other education & training services and educational support services6
Where SAC 9992 is used
The same code, at different digit lengths, runs through your invoices, returns and registration.
Rule 46 requires the SAC code on the invoice for every service line, next to its description and value.
Get assistanceThe HSN/SAC summary table of GSTR-1 reports each code with its taxable value and tax: 4 digits up to Rs. 5 crore aggregate turnover, 6 digits above it.
Get assistanceThe services you supply are described with SAC codes when the registration application is prepared for the GST portal.
Get assistanceThe e-invoice schema validates the SAC field before the IRP returns an IRN, so a wrong code fails at generation rather than at assessment.
Get assistance- Classification: Scheme of Classification of Services, Annexure to Notification 11/2017-Central Tax (Rate), Central Board of Indirect Taxes and Customs (cbic-gst.gov.in).
- Rates: GST rates on services, Notification 11/2017-Central Tax (Rate) as amended up to Notification 15/2025-Central Tax (Rate) (CBIC rate finder).
- Exemptions: Exempt services, Notification 12/2017-Central Tax (Rate) as amended up to Notification 16/2025-Central Tax (Rate).
- Reverse charge: Services taxable under reverse charge, Notification 13/2017-Central Tax (Rate) as amended.
- Current position: GST Council notifications published on the CBIC tax information portal.
This directory reproduces government classifications and rate entries for reference. The official gazette and CBIC notifications remain the authoritative sources. IncorpX provides assistance for registrations and filings that use these codes and does not issue the classification or the rates itself.
Get the SAC code and GST rate right the first time
The wrong code can mean the wrong rate, a mismatched GSTR-1 summary or an e-invoice that fails at the portal. Tell us what you supply and an advisor will help you confirm the classification, the rate and the credit position, then assist with the filings that use them.
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The invoicing and return rules that decide how this code is actually used.
SAC 9992 questions
What does SAC heading 9992 cover?
Heading 9992 of the SAC classification covers education services. Services under it are taxed at 18%.
What is the GST rate for heading 9992?
Services under heading 9992 are taxed at 18%. GST rates change through Council notifications, so verify the current rate on the CBIC portal before invoicing or filing.
Are any services under heading 9992 exempt from GST?
Yes. 4 exempt entries touch this heading, including services provided by an educational institution to its students, faculty and staff. An exemption removes the charge rather than setting a rate, so where it applies it overrides the rate schedule.
Does reverse charge apply to services under heading 9992?
No reverse charge entry is notified against this heading, so the supplier charges GST on the invoice in the normal way. Import of services is a separate rule that can apply to any heading.
How many digits of SAC 9992 do I report?
Report all 4 digits of 9992 on invoices and in the GSTR-1 summary if your aggregate turnover is up to Rs. 5 crore, and the full 6-digit code above that. Pick the 6-digit code from the list on this page.
Nebin Binoy 
