GST · SAC 999291 · FY 2026–27

SAC 999291: Cultural Education Services

SAC 999291 (Cultural Education Services) is taxed at 18% GST: 9% CGST + 9% SGST when you and your client are in the same state, 18% IGST when you are not, and 0% on exports under a Letter of Undertaking (LUT). Covers: Music, dance and art instruction.

Rate source: Notification 11/2017-Central Tax (Rate), Heading 9992

18%

Domestic
0% export (LUT)

Heading

9992 — Education & Training

Domestic rate

18% (9+9 / IGST)

Export (LUT)

Reverse charge

No — forward charge

What falls under 999291

The CBIC Scheme of Classification defines 999291 as "Cultural education services" — its explanatory notes name piano and other music instruction, art instruction, and dance instruction and dance studios. Provided commercially, outside a recognised educational institution, it is taxable at 18%. Sports instruction is 999292.

Music classes

Dance instruction

Art classes

Not this code — coaching and tutorial classes, and other commercial training → 999293 · management, computer and other training not classified elsewhere → 999294

On the invoice

Invoice INV-0092SAC 999291

Music classes₹50,000

CGST @ 9% + SGST @ 9% (same state — else IGST 18%)+ ₹9,000

Amount due₹59,000

Same work for a foreign client under LUT: IGST 0%, with the zero-rating declaration on the face of the invoice.

Lata, a Pune-based music teacher (MH, state code 27), runs commercial music classes for a Pune cultural academy (MH, state code 27). Rs. 50,000 monthly. Intra-state → CGST 9% + SGST 9%.

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FAQ

Do I have to print the SAC code on my invoices?

Depends on turnover: up to Rs. 5 crore, the 4-digit SAC (9992) is enough on B2B invoices; above that, 6 digits are required. Printing the full 6-digit code (999291) everywhere is simplest and never wrong.

Under Rs. 20 lakh turnover — do I need to register and charge 18%?

Below Rs. 20 lakh aggregate turnover, registration is optional for pure service providers — you invoice without GST entirely. The Rs. 10 lakh threshold applies in only four special-category states (Manipur, Mizoram, Nagaland, Tripura), not the eleven usually listed online. Once registered, 18% applies to every domestic invoice regardless of turnover.

Wrong SAC code on past invoices — how bad is it?

If the rate charged was right, it is a clerical issue — fix it going forward. A wrong code with a wrong rate is the real problem; that needs a credit note and a corrected invoice. Mismatched SACs also cause GSTR-1 Table 12 disclosure issues and can trigger ITC audit queries at the client end.

Does SAC 999291 change under GST 2.0?

No. The September 2025 rate rationalisation reshuffled the goods slabs; professional and technical services stayed at the 18% standard rate, and export zero-rating under LUT is unchanged.

Notification reference: Notification 11/2017-CT(R) dated 28 June 2017 — the services rate table, at the serial for the code's heading (9982, 9983, 9985, 9992 or 9996 as applicable), as amended, including by Notification 15/2025-CT(R) (GST 2.0, from 22 September 2025).

For the CA reading this

The deadline sheet you already send, with your name on it

Every statutory date for the month — GST returns, advance tax, and the dates your client's own customers owe them: when the TDS they withheld must reach the department, and when the certificate is due. Add your firm's name and forward it as it stands. No signup, no email, nothing to accept.

Firm name (optional)Month

Download the image

The image is the one that travels on WhatsApp. Dates are statutory, not advice — the sheet says which rows bind whom.

Sources

Rates as notified for FY 2026–27 and can change. General information, not tax advice. Verify with your CA before you file.

Billing 999291 as a freelancer

Use Case

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Your Client Wants a GST Bill and You Have No GST Number

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Related codes

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