HSN Code | Description of Service | GST Rate |
---|---|---|
9992 |
Education services | |
99921 |
Pre-primary education services |
|
999210 |
Pre-primary education servicesThis service code includes i. education services usually provided by nursery schools, kindergartens, pre-schools, centres for early childhood education, centres for infant education or special sections attached to primary schools. Pre-primary education is defined as the initial stage of organized instruction designed primarily to introduce very young children to a school-type environment, that is, to provide a bridge between the home and a school-based atmosphere. This service code does not include: - recreational and vacation camps for children, cf. 996313 - child day-care services, cf. 999351 |
|
99922 |
Primary education services |
|
999220 |
Primary education servicesThis service code includes educational services provided at the first level i.e., from classes I to V; primary education provided under education guarantee scheme and alternative and innovative scheme; Provision of literacy programmes for adults at primary level;Special education for handicapped students at primary level; Other primary education activities n.e.c.. |
|
99923 |
Secondary Education ServicesThis group includes: i. educational services for secondary programmes that become increasingly specialized as a student moves from one level to the next. These programmes can be general or technical/vocational according to the following definitions: • General programmes: Covers education which is not designed explicitly to prepare participants for a specific class of occupations or trade or for entry into further vocational or technical education programmes. • Technical/Vocational: Covers education that prepares participants for direct entry, without further training, into specific occupations. Successful completion of such programmes leads to a labour-market relevant vocational qualification. |
|
999231 |
Secondary education services, generalThis service code includes General School Education from classes VI to X; General school education from XI to XII, giving, in principle 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 labour-market relevant vocational qualification. This service code also includes: ii. services related to the provision of special education programmes at this educational level |
|
99924 |
Higher education services |
|
999241 |
Higher education services, generalThis service code includes higher education services, above higher secondary level, in fields such as humanities, arts, social sciences etc. |
|
999242 |
Higher education services, technicalThis service code includes higher education services, above higher secondary level, in technical fields such as engineering, medical, bio-technology etc. |
|
999243 |
Higher education services, vocational |
|
999249 |
Other higher education services |
|
99925 |
Specialised education services |
|
999259 |
Specialised education servicesThis service code includes education services leading to an advanced research qualification, such as a doctoral degree, in various fields. |
|
99929 |
Other education & training services and educational support services |
|
999291 |
Cultural education servicesThis service code includes piano and other music instruction services; art instruction services; dance instruction services and dance studios; art instruction except academicphotography instruction |
|
999292 |
Sports and recreation education servicesThis service code includes i. sports instruction services by sports camps and schools or by professional sports instructors, teachers or coaches to groups of individuals. 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 servicesThis service code includes any training or coaching provided by any institute or establishment providing commercial training or coaching for imparting skill or knowledge or lessons on any subject or field other than the sports, with or without issuance of a certificate and includes coaching or tutorial classes. |
|
999294 |
Other education and training services n.e.c.This service code includes: i. training for car, bus, lorry and motorcycle driving licences ii. training for flying certificates and ship licences iii. computer training services iv. management training services v. services provided by music camps, science camps, computer camps and other instructional camps, except for sports vi. education services not definable by level This service code 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 servicesThis service code includes on-instructional services that support educational processes or systems, such as educational consulting, educational guidance counselling services, educational testing evaluation services, educational testing services, organization of student exchange programmes |
☑ Monthly | GSTR-3B
GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.
☑ Monthly | GSTR-5A
GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]
☑ Monthly | PMT-06
PMT-06 Monthly tax payment for Apr 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].
Taxpayers have a choice to pay tax either, as per -
☑ Monthly | GSTR-11
GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).