SAC Code 997711: Education services up to higher secondary level
SAC code 997711 classifies education services up to higher secondary level under India's GST system. GST rate: 0%.
GST Rate Breakdown
- GST Rate: 0%
- CGST + SGST (intra-state): 0% + 0%
- IGST (inter-state): 0%
Rate reflects the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Some items vary by price or type, so confirm the current rate on the official GST portal before invoicing.
Education services up to higher secondary level is GST-exempt (0%)
Education services up to higher secondary level is GST-exempt (0%). Businesses cannot claim Input Tax Credit on inputs used for exempt supplies.
Sample Calculation for Education services up to higher secondary level
- Taxable value: ₹10,000
- GST (0%): ₹0
- Intra-state: ₹0 CGST + ₹0 SGST
- Inter-state: ₹0 IGST
- Total: ₹10,000
When to Use SAC Code 997711
Use SAC code 997711 on every tax invoice for education services up to higher secondary level. Businesses above ₹5 crore turnover must use the full 6-digit code. E-invoicing requires HSN/SAC on every line item.
FAQs about SAC 997711
What is SAC code 997711?
SAC code 997711 classifies education services up to higher secondary level under India's GST system. The applicable GST rate is 0%.
What is the GST rate for Education services up to higher secondary level?
Education services up to higher secondary level attracts 0% GST. For intra-state sales: 0% CGST + 0% SGST. For inter-state: 0% IGST.
Is Education services up to higher secondary level exempt from GST?
Yes. Education services up to higher secondary level is exempt (0% GST). No GST is charged, but ITC on inputs cannot be claimed.