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GST on School Fees — Exempt (0%)Exempt

School Fees is exempt from Goods and Services Tax in India under SAC code 999210.

Updated for 2026
SAC Code: 999210
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SAC Code for School Fees

SAC Code
999210

School Fees is classified under SAC code 999210 for GST purposes. The Services Accounting Code (SAC) is used to classify services under GST. This code must be mentioned on GST invoices when billing for school fees.

GST Rate History for School Fees

Education services by institutions from pre-school to higher secondary are fully exempt from GST. This exemption has been in place since July 2017.

Input Tax Credit (ITC) on School Fees

Since school fees is exempt from GST, input tax credit is not available on exempt supplies. Businesses dealing exclusively in exempt goods/services cannot claim ITC on their inputs.

Related GST Rates

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Frequently Asked Questions

What is the GST rate on School Fees in India?

School Fees is exempt from GST in India (0% rate). No GST is charged on the supply of school fees.

What is the SAC code for School Fees?

The SAC code for School Fees is 999210. SAC (Services Accounting Code) is used to classify services under GST. This code should be mentioned on all GST invoices.

How to calculate GST on School Fees?

Since school fees is exempt from GST, no GST needs to be calculated. The selling price is the final price with no additional tax.

Can I claim input tax credit (ITC) on School Fees?

No, input tax credit is not available on exempt supplies like school fees. Businesses dealing in exempt goods cannot claim ITC on related inputs.

Has the GST rate on School Fees changed since 2017?

Education services by institutions from pre-school to higher secondary are fully exempt from GST. This exemption has been in place since July 2017.