SAC 999259 is the services accounting code for specialised education services, under heading 9992 (education services). GST is 18%: 9% CGST + 9% SGST within a state, or 18% IGST to another state. Rates as of 2026-10-21.
SAC 999259 at a glance
| SAC (6 digits) | 999259 |
|---|---|
| Group (5 digits) | 99925 |
| Heading (4 digits) | 9992: Education services |
| Section | 9: Community, social and personal services and other miscellaneous services |
| Description | Specialised education services |
| GST rate | 18% |
| Within the state | 9% CGST + 9% SGST (or UTGST) |
| To another state | 18% IGST |
Education services: 18% under 11/2017-CT(R), S. No. 30.
Rate entry for SAC 999259
Service rates are set by description in the Table of Notification 11/2017-Central Tax (Rate), heading by heading. The descriptions below summarise each entry; the condition column is part of the rate.
| Entry | Service (summary) | GST | Condition |
|---|---|---|---|
| 11/2017-CT(R), S. No. 30 | Education services | 18% | None |
Some services under this heading may be exempt under Notification 12/2017-Central Tax (Rate), as amended; check that list before charging GST.
Worked example: a ₹1,000 bill under SAC 999259
Value of service ₹1,000.00. Client in your state: CGST ₹90.00 + SGST ₹90.00 = ₹180.00, bill total ₹1,180.00. Client in another state (place of supply outside your state): IGST ₹180.00, the same total.
The GST calculator does the same split for any amount.
Putting SAC 999259 on your invoice
Notification 78/2020-Central Tax requires at least 4 digits of the SAC (9992) on B2B tax invoices when aggregate turnover in the previous year was up to ₹5 crore, and 6 digits (999259) on all tax invoices above ₹5 crore. Charge CGST and SGST when the place of supply is in your state and IGST when it is in another state. FundRaksha Book keeps the SAC and rate on each service item, so every bill splits the tax correctly and your party ledgers stay up to date.
Other SAC codes under heading 9992
- SAC 999250: Specialised education services (18%)
- SAC 999210: Pre-primary education services (18%)
- SAC 999220: Primary education services (18%)
- SAC 999231: Secondary education services, general (18%)
- SAC 999232: Secondary education services, technical and vocational (18%)
- SAC 999241: Higher education services, general (18%)
- SAC 999242: Higher education services, technical (18%)
- SAC 999243: Higher education services, vocational (18%)
- SAC 999249: Other higher education services (18%)
- SAC 999291: Cultural education services (18%)
- SAC 999292: Sports and recreation education services (18%)
- SAC 999293: Commercial training and coaching services (18%)
- SAC 999294: Other education and training services nowhere else classified (18%)
- SAC 999295: Services involving conduct of examination for admission to educational institutions (18%)
- SAC 999299: Other Educational support services (18%)
Sources
- tutorial.gst.gov.in/downloads/HSN_SAC.xlsx
- taxinformation.cbic.gov.in/view-pdf/1000997/ENG/Notifications
- www.gstcouncil.gov.in/sites/default/files/2024-02/11-rate_notification-cgst-01.04.2019.pdf
- taxinformation.cbic.gov.in/view-pdf/1010453/ENG/Notifications
- taxinformation.cbic.gov.in/view-pdf/1000996/ENG/Notifications
- taxinformation.cbic.gov.in/view-pdf/1010454/ENG/Notifications
- taxinformation.cbic.gov.in/view-pdf/1000998/ENG/Notifications
- www.gstcouncil.gov.in/sites/default/files/2024-05/notfctn-78-central-tax-english-2020.pdf
Codes and descriptions: GSTN HSN/SAC master (HSN_SAC.xlsx, sheet SAC_MSTR), file dated 13.10.2026, read on 21.10.2026. Rates: Notification 11/2017-Central Tax (Rate) as amended up to Notification 15/2025-Central Tax (Rate) (in force 22.09.2025), with the individual insurance exemptions of Notification 12/2017-Central Tax (Rate) S. Nos. 36C to 36E.