Why this template?

Coaching institutes and private tutors providing services for board/university curriculum are GST exempt. However, competitive exam coaching (IIT-JEE, NEET, UPSC, MBA), skill development, and vocational training attract 18% GST. Online coaching platforms are treated as OIDAR services.

Common HSN/SAC codes for Coaching & Tutoring

Code	Description	GST Rate
9992	Educational services (approved curriculum)	0%
9992	Coaching for competitive exams	18%
9985	Skill development and vocational training	18%
4901	Printed study materials and books	0%
9984	Online coaching / e-learning platform	18%

Sample line items

Monthly tuition fees (board curriculum)
IIT-JEE coaching batch fees
NEET preparation course
Study material kit
Online mock test subscription

Industry-specific notes

Services by approved educational institutions (CBSE/ICSE/State Board): exempt
Coaching for IIT-JEE, NEET, CA, UPSC: 18% GST
Skill India / PMKVY certified training: may be exempt — check notification
Online e-learning platform (OIDAR): 18% GST even for foreign providers to Indian consumers
GST threshold: ₹20L turnover for services; inter-state coaching requires registration from ₹1