SAC Code 999232 -- – Secondary education services, technical and vocational. (GST Rate Nil)

SAC Code 999232

Secondary education services, technical and vocational.

SAC999232

Secondary education services, technical and vocational.

Nil
IGST
CGSTNil
SGST/UTGSTNil
CessNil
Chapter: Chapter 99 -- Services
Heading: 9992
Subheading: 999232
Source: Notification No. 11/2017 - Central Tax (Rate) (services; 9/2025 reform did not change SAC slabs)
Effective from: 2017-07-01
Last verified: 2026-06-06

When does this rate apply?

Supplies under SAC Code 999232 are exempt from GST (Nil rate). You may still need to mention this code on a Bill of Supply -- composition dealers and exempt suppliers cannot issue tax invoices.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Create an invoice with this code → See all items at Nil →

Related codes from Services

999231
Secondary education services, general
Nil
999210
Pre-primary education services
Nil
999220
Primary education services
Nil
999241
Higher education services, general
Nil
999242
Higher education services, technical
Nil

Frequently asked questions

What is SAC Code 999232?
SAC Code 999232 is the official Service Accounting code for Secondary education services, technical and vocational., as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 999232?
SAC Code 999232 attracts GST at Nil (IGST). For intra-state supplies, this is split as CGST Nil + SGST Nil. As per Notification No. 11/2017 - Central Tax (Rate) (services; 9/2025 reform did not change SAC slabs).
Which chapter does SAC Code 999232 belong to?
SAC Code 999232 falls under Chapter 99 -- Services of the GST tariff.
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