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SAC CODE - 999210 : Pre-primary education services

GST RATE ON SAC CODE - 999210 IS NIL


Services Accounting Codes (SAC Codes) 999210 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.

How Services Accounting Codes (SAC Codes) 999210 - is Derived?

A uniform format is followed to generate the Service Accounting Code.

The first two digits are 99 always for services.

The next two digits 92 represent the major nature of service, Education services in this case.

The next two digits 10 represent the detailed nature of service, Pre-primary education services in this case.

Explanation Of SAC CODE - 999210

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