GST on education depends on who supplies it and what it leads to: services by an educational institution to its students, from pre-school to higher secondary and in courses leading to a qualification recognised by law, are exempt. Private coaching, tuition classes and courses that do not lead to a recognised qualification are taxed at 18%.
Some services supplied to schools, such as student transport, mid day meals, security and housekeeping, are exempt up to higher secondary, but the same services to colleges are taxable. This page explains the codes, the coaching case and a training institute's invoice. Books are on the books page.
Education services: codes and GST rates
Item / SAC / GST- School fees, pre-school to higher secondaryExemptEducational institution
- Degree and diploma courses recognised by lawExemptColleges and universities
- Coaching classes and tuition centres18%Not recognised qualifications
- Online courses not leading to recognised qualification18%Skill and hobby courses
- Transport of students for schoolsExemptUp to higher secondary
- Catering under government meal schemesExemptMid day meals
- Security and housekeeping for schoolsExemptUp to higher secondary
- Same services to colleges18%Not exempt
- School uniforms and books sold by schoolAs the goodsSeparate supplies
Quick facts
SAC heading
9992: education servicesSchool and recognised courses
ExemptCoaching and tuition
18% (9% CGST + 9% SGST)Services to schools
Transport, catering, security exempt up to higher secondaryDigits to print
4 digits up to Rs 5 crore turnover, 6 aboveCommon code
999293 for commercial training and coaching
Gst on education services: SAC 9992 codes
| Code | Service | GST |
|---|---|---|
| 999210 | Pre-primary education | Exempt (by institution) |
| 999220 | Primary education | Exempt (by institution) |
| 999231 to 999239 | Secondary education | Exempt (by institution) |
| 999241 to 999249 | Higher education | Exempt if recognised |
| 999259 | Specialised education | Depends on recognition |
| 999293 | Commercial training and coaching | 18% |
| 999294 | Other education and training | 18% |
| 999295 | Educational support services | Exempt in some cases |
Gst on school fees
Tuition fees, admission fees and exam fees charged by a school to its students are exempt. Fees for transport and canteen run by the school itself are part of its education service. If the school outsources transport to a contractor, the contractor's service to the school is exempt up to higher secondary. Uniforms, books and stationery sold by the school are separate supplies; books are nil and uniforms follow the garment rules. See notebooks and stationery for school supplies.
Coaching classes and the 999293 hsn code
Coaching centres preparing students for entrance exams, tuition classes and computer training institutes are not educational institutions as defined, so their services are taxable at 18% under 999293. A coaching centre must register once turnover crosses Rs 20 lakh (Rs 10 lakh in special category states).
Online courses and skill training
Online learning has grown fast, and most of it sits outside the education exemption. Online courses, recorded classes and skill programmes that do not lead to a qualification recognised by law are 18%. Some skill development programmes approved under government schemes have exemptions; check the current entries. An online platform selling courses to learners in other states charges IGST, and one selling to learners outside India may treat the supply as an export if the conditions are met.
Training institute invoice
Coaching centre bill: Coaching for engineering entrance, SAC 999293, course fee Rs 1,20,000. CGST 9% Rs 10,800. SGST 9% Rs 10,800. Total Rs 1,41,600.
Services to colleges and universities
Transport, catering, security and housekeeping supplied to colleges and universities are taxable at normal rates, unlike the same services to schools. Admission and exam related services to universities may have their own exemptions. Restaurant and canteen services are covered on the restaurant page.
Education rates on this page give a broad view of the exemptions for educational institutions. Recognition of a course and the type of supplier decide the result, so check the current exemption notification on the GST portal and ask a GST practitioner or chartered accountant about your institute.
Frequently asked questions
Is GST charged on school fees?
No. Services by a school to its students, from pre-school to higher secondary, are exempt.
What is the GST on coaching classes?
Coaching and tuition classes are taxed at 18%.
What is the 999293 hsn code?
999293 is commercial training and coaching services, at 18%.
Do colleges charge GST on fees?
Fees for courses leading to a qualification recognised by law are exempt.
Is GST charged on school bus services?
A contractor transporting students for a school up to higher secondary supplies an exempt service.