Other education and training services and educational support 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) 596 Group 99929 Other education and training services and educational support services 597 999291 Cultural education services 598 999292 Sports and recreation education services 599 999293 Commercial training and coaching services 600 999294 Other education and training services nowhere else classified 601 999295 services involving conduct of examination for admission to educational institutions 602 999299 Other educational support services Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC) 99929 - Other education training services and educational support services 999291 - Cultural education services This service code includes piano and other music instruction services; art instruction services; dance instruction services and dance studios; art instruction except academicphotography instruction 999292 - Sports and recreation education services This service code includes i. sports instruction services by sports camps and schools or by professional sports instructors, teachers or coaches to groups of individuals. It does not include the provision of such services by academic schools, colleges and universities. ii. sports instruction (baseball, basketball, cricket, football, hockey, tennis, figure skating, etc.) iii. camps, sports instruction iv. gymnastics instruction v. riding instruction vi. swimming instruction vii. martial arts instruction viii. card game instruction (such as bridge) ix. yoga instruction This service code does not include: - recreational or vacation camps that include sports training or instruction, cf. 996313 - incidental sports and recreation instruction by academic schools, colleges or universities, cf. group 99921-99925 999293 - Commercial training and coaching services This service code includes any training or coaching provided by any institute or establishment providing commercial training or coaching for imparting skill or knowledge or lessons on any subject or field other than the sports, with or without issuance of a certificate and includes coaching or tutorial classes. 999294 - Other education and training services n.e.c. This service code includes: i. training for car, bus, lorry and motorcycle driving licences ii. training for flying certificates and ship licences iii. computer training services iv. management training services v. services provided by music camps, science camps, computer camps and other instructional camps, except for sports vi. education services not definable by level This service code does not include: - services related to literacy programmes for adults, cf. 999220, 999231 - higher education services comparable to the regular education system, cf. 99924, 99925 - cultural education services, cf. 999291 - education services provided by instructors, coaches, etc., as part of sporting activities, cf. 999292 999295 - services involving conduct of examination for admission to educational institutions. This service code includes all services provided with respect to conduct of examinations for admission to various courses/groups in various grades. 999299 - Other Educational support services This service code includes on-instructional services that support educational processes or systems, such as educational consulting, educational guidance counselling services, educational testing evaluation services, educational testing services, organization of student exchange programmes.