Which SAC code applies to tutors and coaching centres?

999293 covers commercial training and coaching services. Related codes you may need are 999294 for other education and training services. Classification is your accountant's call, not a template's.

What GST rate applies?

18%. Rates are revised by notification from time to time, so confirm the rate in force on the date of supply against the CBIC rate finder rather than relying on any figure printed on a website.

Do I need a GST registration to invoice?

Not necessarily. Below the registration threshold you can issue a bill of supply rather than a tax invoice, and you do not charge GST. Once registered, a tax invoice with all the Rule 46 particulars becomes mandatory. The threshold differs for goods and services and for special category states.

Can I use this format as-is?

The structure and the fields, yes. The codes, rates and treatment need checking against your own facts. This page tells you what the invoice needs to carry; it cannot tell you what your specific supply is classified as.

Invoice format for tutors and coaching centres

Coaching and private tuition is billed under SAC 999293 at 18% GST. The education exemption covers recognised institutions delivering a curriculum leading to a recognised qualification, which is narrower than most coaching centres assume.

SAC codes you are likely to need

SAC	Covers
999293	Commercial training and coaching services
999294	Other education and training services

Typical rate: 18%

Lines this trade needs that a generic template misses

Batch or course name, and the period covered
Number of sessions, and the per-session rate for hourly tuition
Study material supplied, which may carry a different rate from the tuition
Registration or admission fee, kept on its own line

What goes wrong on these invoices

Assuming coaching is exempt because it is education. The exemption is for educational institutions providing pre-school to higher secondary education or a curriculum leading to a qualification recognised by law. A competitive exam coaching centre generally does not qualify, and treating it as exempt builds up a liability quietly.

Bundling printed study material with tuition. Books can carry a different rate, and a single bundled line loses the distinction.

Invoicing a full course upfront and then refunding mid-course without a credit note, which leaves your returns showing revenue you no longer have.

Whether the exemption applies to your institution is a question for your accountant, not a default to assume.

The particulars every tax invoice needs

Beyond the trade-specific lines above, Rule 46 of the CGST Rules requires your name, address and GSTIN; a consecutive serial number unique within the financial year and no longer than sixteen characters; the date; your customer's name, address and GSTIN where registered; the place of supply; a description of the supply; the SAC code; quantity and unit; taxable value; the rate and amount of tax split into CGST and SGST or IGST; whether tax is payable on reverse charge; and a signature.

The invoice generator lays all of that out and works out the tax split for you. The numbering tool checks your serial format against the sixteen-character limit.

Worked example

Tax invoice

Description	SAC	Amount
Class 12 Physics, weekend batch, Jul-Sep 2026, 36 sessions	999293	24,000.00
1 batch at 24,000.00

Taxable value	24,000.00
CGST 9%	2,160.00
SGST 9%	2,160.00
Total	28,320.00

Rupees Twenty Eight Thousand Three Hundred Twenty Only

Shown as an intra-state supply at 18% for illustration. Your rate and split depend on your classification and place of supply.

Build this invoice for real

Common questions

Which SAC code applies to tutors and coaching centres?: 999293 covers commercial training and coaching services. Related codes you may need are 999294 for other education and training services. Classification is your accountant's call, not a template's.
What GST rate applies?: 18%. Rates are revised by notification from time to time, so confirm the rate in force on the date of supply against the CBIC rate finder rather than relying on any figure printed on a website.
Do I need a GST registration to invoice?: Not necessarily. Below the registration threshold you can issue a bill of supply rather than a tax invoice, and you do not charge GST. Once registered, a tax invoice with all the Rule 46 particulars becomes mandatory. The threshold differs for goods and services and for special category states.
Can I use this format as-is?: The structure and the fields, yes. The codes, rates and treatment need checking against your own facts. This page tells you what the invoice needs to carry; it cannot tell you what your specific supply is classified as.