Higher education services classification clarifies GST service codes and subcategories for tertiary education provision and tax treatment. Higher education services are classified under a dedicated SAC group with distinct service codes for general, technical, vocational and other tertiary education, aligned to a modified UN central product classification. The scheme delineates scope by level (above higher secondary) and by field-general fields such as humanities and social sciences, technical fields such as engineering and medical sciences, vocational training, and a residual category for other higher education services.
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Provisions expressly mentioned in the judgment/order text.
Higher education services classification clarifies GST service codes and subcategories for tertiary education provision and tax treatment.
Higher education services are classified under a dedicated SAC group with distinct service codes for general, technical, vocational and other tertiary education, aligned to a modified UN central product classification. The scheme delineates scope by level (above higher secondary) and by field-general fields such as humanities and social sciences, technical fields such as engineering and medical sciences, vocational training, and a residual category for other higher education services.
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