Are Tuition Classes Subject to GST?
The short answer: it depends on what you teach and your annual revenue. Services provided by a recognised educational institution (school, college) to its own students are exempt. However, private coaching classes (Maths, Science, English, competitive exams, skills training) attract 18% GST with SAC Code 999293.
GST Registration Threshold
| State Type | Threshold |
|---|---|
| Regular states | ₹20 lakhs/year |
| Special category states (NE, Uttarakhand, etc.) | ₹10 lakhs/year |
| Any interstate supply (students in other states) | ₹0 — register immediately |
If you teach students from another state (even online), you must register for GST regardless of revenue. A tutor in Maharashtra with one student in Delhi is technically doing interstate supply.
SAC Codes for Tuition Services
| Service Type | SAC Code | GST Rate |
|---|---|---|
| Private coaching / tuition | 999293 | 18% |
| Online educational support | 999291 | 18% |
| Vocational training | 999299 | 18% |
| Preschool education (exempt) | 999210 | 0% |
For 99% of coaching centres: use SAC Code 999293 with 18% GST.
GST Returns You Must File
| Return | Frequency | Due Date | What It Covers |
|---|---|---|---|
| GSTR-1 | Monthly / quarterly | 11th of next month | Invoices you issued |
| GSTR-3B | Monthly | 20th of next month | Summary + tax payment |
| GSTR-9 | Annual | Dec 31 | Annual summary (if >₹2 crore) |
If your annual turnover is under ₹5 crore, opt for quarterly GSTR-1 filing (QRMP scheme) to reduce filing burden.
Common GST Mistakes to Avoid
- Not registering when crossing the threshold — Penalty: ₹10,000 or the tax due, whichever is higher
- Wrong SAC code — Always use 999293 for coaching/tuition
- Skipping invoice numbers — Must be strictly sequential within a financial year
- Missing CGST/SGST split — 18% must be shown as 9% CGST + 9% SGST for intra-state
- Late GSTR-3B payment — 18% interest per annum + ₹50/day late fee
Frequently Asked Questions
Is private tuition exempt from GST?
No. Private coaching and tuition for academic subjects or competitive exams is NOT exempt and attracts 18% GST (SAC 999293). Only recognised educational institutions teaching their own students are exempt.
Do I need to charge GST if I earn less than ₹20 lakhs?
No, if you're below the threshold and only serve students in your own state. But if you have even one student in another state (including online), register for GST immediately regardless of revenue.
What happens if I don't register when required?
You'll owe all the GST that should have been collected, plus a penalty of ₹10,000 (or the tax amount, whichever is higher), plus 18% annual interest on outstanding tax.