Secondary Education Services
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section, Heading or Group
Service Code (Tariff)
Service Description
(1)
(2)
(3)
(4)
586
Group 99923
Secondary Education Services
587
999231
Secondary education services, general
588
999232
Secondary education services, technical and vocational
Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC)
99923 Secondary Education Services
This group includes:
i. educational services for secondary programmes that become increasingly specialized as a student moves from one level
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e access to higher education; Provision of literacy programmes for adults at secondary level; Special education for handicapped students at secondary level; Other secondary education activities n.e.c..
999232 – Secondary education services, technical and vocational.
This service code includes:
i. educational services generally aiming to complete the provision of basic skills and knowledge of the primary level, although teaching is typically more subject-focused, often employing more specialized teachers who conduct classes in their field of specialization. These services cover education that prepares participants for direct entry, without further training, into specific occupations. Successful completion of such programmes leads to a l
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