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HSN Codes and GST Rates of HSN 9992

Education services

HSN Code Description of Service GST Rate

9992

Education services

99921

Pre-primary education services

999210

Pre-primary education services

This 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 services

This 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 Services

This 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, general

This 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, general

This service code includes higher education services, above higher secondary level, in fields such as humanities, arts, social sciences etc.

999242

Higher education services, technical

This 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 services

This 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 services

This 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 services

This 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 services

This 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 services

This 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


15
May
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T
F
S
20 May

☑ 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.]

25 May

☑ 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 -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).