GST Invoice Guide for Coaching Classes, Tutors & Training Institutes

Coaching centers, competitive exam tutors (IIT-JEE, NEET, UPSC), and edtech educators across India frequently struggle with GST applicability on student fees.

Are Coaching Classes Exempt from GST?

No. Unlike formal educational institutions (schools, recognized colleges offering degrees), private coaching centers, tuition classes, and vocational training institutes are NOT exempt from GST. They are categorized as commercial training and coaching services.

GST Rate and SAC Code for Education

• Applicable GST Rate: 18% (9% CGST + 9% SGST for intra-state students).
• SAC Code: 9992 (Commercial training and coaching services) or 999293 (Commercial coaching services).
• Registration Threshold: If your aggregate fee collection exceeds ₹20 Lakhs per financial year (₹10 Lakhs in Special Category States), GST registration is mandatory.

Student Fee Receipt Format

When parents pay course fees, an official receipt must detail: Course Name (e.g. Class 10 Science Batch), Term Duration, Base Tuition Fee, and 18% GST itemized separately.

MsgBill allows coaching academies to generate student fee receipts with installment schedules and send them directly to parents' WhatsApp numbers with UPI payment links.