Pre-primary education services - GST - Services Code / Scheme of Classification of Services

Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 582 Group 99921 Pre-primary education services 583 999210 Pre-primary education services Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC)` 99921 - Pre-primary education services 999210 - Pre-primary education services This service code includes i. 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: - recreational and vacation camps for children, cf. 996313 - child day-care services, cf. 999351