What is SAC code 999231?

SAC (Service Accounting Code) 999231 classifies coaching, tuition (commercial) under the Indian GST framework. The applicable GST rate is 18%. This SAC falls under the Education service category.

GST rate

18%

Intra-state split

CGST 9% + SGST 9%

When to use SAC 999231

Issuing tax invoices for coaching, tuition (commercial)
Filing GSTR-1 with service-wise summary
Reverse charge mechanism (RCM) classification where applicable
Place of supply determination for services

Note: SAC codes are 6-digit; the first 4 represent the chapter group. Verify with gst.gov.in.

→ Generate invoice with SAC 999231 → Calculate GST at 18%→ Find another SAC

Related SAC codes in Education

9992

Education services

999210

Pre-primary, primary, secondary education

999241

Sports and recreational education

18%