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SAC codes

SAC code for training and coaching: 999293

Commercial training and coaching carry GST, while education by recognised institutions is exempt. Here is the code, the rate and where the line falls.

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In short

Commercial training and coaching is billed under SAC 999293, usually at 18% GST. Education by recognised institutions is exempt, as notified. In SimpleERP the course is a service with its code and rate on every invoice.

Illustration of GST tax invoice INV-2026-27-0213 to Ravi Stores with CGST 9% and SGST 9%, round off, a UPI QR code and the amount in words.

The data

SAC 999293 at a glance

ItemValue
6-digit SAC999293: Commercial training and coaching services
4-digit group9992
Chapter 99 headingEducation services
Usual GST rate18% under forward charge
Reverse chargeForward charge for most suppliers.
ExemptionEducation by a recognised institution as part of a curriculum for a recognised qualification, and some approved skill programmes, are exempt, as notified.
Who typically bills itTraining institutes, coaching centres, corporate trainers and skill academies
SAC 999293 as classified by CBIC, checked on the verified date below. Rates change, so confirm the rate for your goods or services with your CA or the GST portal before you rely on it.

Sources: CBIC: classification of services (SAC), CBIC: GST rates and notifications. Verified .

Which SAC code goes on a training and coaching invoice?

The usual SAC code for training and coaching is 999293: commercial training and coaching services. It sits in group 9992, education services, under chapter 99, the chapter that holds every service code in the GST classification. Coaching classes, corporate workshops and skill courses run as a business usually take this code. Recognised schools and colleges supplying education for a recognised qualification are in a different position.

What GST rate applies to training and coaching?

Commercial training and coaching is usually charged at 18% GST under forward charge. Rates change, so confirm the rate for your goods or services with your CA or the GST portal before you rely on it.

  • Education by a school or institution for a qualification recognised by law is exempt, as notified
  • Some approved vocational and skill development programmes are exempt; check the scheme
  • Study material sold separately is goods with its own HSN code and rate

A training and coaching invoice line in SimpleERP

Vetri Skills Academy runs a two-day welding safety course for 15 of Lakshmi Steel Furnitures' shop floor staff and bills ₹45,000. The line carries SAC 999293 at 18%, so the invoice shows CGST ₹4,050 and SGST ₹4,050.

  • SAC 999293 sits on the line from the saved service, so nobody types it per invoice
  • Place of supply picks CGST and SGST for a client in your state, or IGST for one in another
  • The HSN/SAC summary groups every line by code, ready for the GSTR-1 HSN table

Illustration of the keyboard-first invoice editor with a focused line, live tax totals and shortcut hints.

When is reverse charge or an exemption involved?

Commercial training is under forward charge, as notified. There is no [reverse charge](/glossary/reverse-charge-mechanism) entry for it. The exemption that matters is for education by recognised institutions; check the GST portal for the exact conditions.

  • Coaching for competitive exams by a private centre is not covered by the education exemption, as notified; check
  • Training funded under some government skill schemes is exempt, as notified; check
  • A trainer below the registration threshold need not register

Sources

FAQ

Questions, answered

Is SAC mandatory on my training and coaching invoice?

Yes, on B2B invoices: four digits (9992) up to ₹5 crore turnover and six digits above it. Corporate clients book training spend separately, so 999293 on the invoice helps their accounts team.

Can I use 9992 instead of 999293?

Up to ₹5 crore turnover, 9992 meets the four-digit rule on B2B invoices. Above it, use 999293. Since 9992 also holds exempt school and college education, the full code shows that this is taxable commercial training.

Does reverse charge apply to training and coaching?

No. Commercial training and manpower supply are both under forward charge, as notified. If you hire guest trainers through an agency, the agency charges you GST on its own invoice.

What if my client is in another state?

For training given to a registered business, the place of supply is the client's location, so an out-of-state client pays IGST. For an individual it is where the training happens. SimpleERP takes the place of supply from the client's GSTIN.

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