GST Rate on College
The GST rate on college is 18%, under SAC code 997721 (higher education services (graduation, post-graduation)). Here is the full breakdown, a worked example, and related rates in Services.
GST rate breakdown for college
- GST rate: 18%
- Intra-state: 9% CGST + 9% SGST
- Inter-state: 18% IGST
- SAC code on the invoice: 997721
- Also covers: university, higher education
Rates reflect the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Confirm the current rate on the official GST portal before invoicing.
Worked example: GST on college
- Taxable value: ₹10,000
- GST (18%): ₹1,800
- Within state: ₹900 CGST + ₹900 SGST
- To another state: ₹1,800 IGST
- Invoice total: ₹11,800
FAQs about GST on college
What is the GST rate on college?
The GST rate on college is 18%. Intra-state it is 9% CGST + 9% SGST; inter-state it is 18% IGST. College falls under SAC code 997721.
What is the HSN code for college?
College falls under SAC code 997721, which covers higher education services (graduation, post-graduation). Show this code on every GST tax invoice line for college.