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SAC CODE - 99921 : Pre-primary education services


SAC CODE Description
9992Education services
99921Pre-primary education services
999210Pre-primary education services

Services Accounting Codes (SAC Codes) 99921 is used for the Pre-primary education services under Goods and Service Tax classification. SAC (Services Accounting Code) are used for the identification of the service. This service comes under heading Education services.

Explanation Of SAC CODE - 99921

This service code includes
  1. education services usually provided by nursery schools, kindergartens, pre-schools, centres for early childhood education, centres for infant education or special sections attached to primary schools. Pre-primary education is defined as the initial stage of organized instruction designed primarily to introduce very young children to a school-type environment, that is, to provide a bridge between the home and a school-based atmosphere.
This service code does not include:
  1. recreational and vacation camps for children :- 996313
  2. child day-care services :- 999351