Other education and training services and educational support 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)
596
Group 99929
Other education and training services and educational support services
597
999291
Cultural education services
598
999292
Sports and recreation education services
599
999293
Commercial training and coaching services
600
999294
Other education and training services nowhere else classified
601
999295
services involving conduct of examination for admissio
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. It does not include the provision of such services by academic schools, colleges and universities.
ii. sports instruction (baseball, basketball, cricket, football, hockey, tennis, figure skating, etc.)
iii. camps, sports instruction
iv. gymnastics instruction
v. riding instruction vi. swimming instruction
vii. martial arts instruction
viii. card game instruction (such as bridge)
ix. yoga instruction
This service code does not include:
– recreational or vacation camps that include sports training or instruction, cf. 996313
– incidental sports and recreation instruction by academic schools, colleges or universities, cf. group 99921-99925
999293 – Commercial training and coaching services
This service code includes any
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does not include:
– services related to literacy programmes for adults, cf. 999220, 999231
– higher education services comparable to the regular education system, cf. 99924, 99925
– cultural education services, cf. 999291
– education services provided by instructors, coaches, etc., as part of sporting activities, cf. 999292
999295 – services involving conduct of examination for admission to educational institutions.
This service code includes all services provided with respect to conduct of examinations for admission to various courses/groups in various grades.
999299 – Other Educational support services
This service code includes on-instructional services that support educational processes or systems, such as educational con
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