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Online Courses attracts 18% GST under SAC code 999293. Calculate the exact tax below.
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Online Courses is classified under SAC code 999293 for GST purposes. The Services Accounting Code (SAC) is used to classify services under GST. This code must be mentioned on GST invoices when billing for online courses.
Online education and e-learning platforms attract 18% GST since July 2017. Pre-recorded and live courses both fall under this rate. Courses by recognized institutions may be exempt.
Yes, input tax credit (ITC) is available on online courses for registered businesses. If you purchase online courses for business purposes, the GST paid (18%) can be claimed as ITC against your output tax liability, subject to conditions under Section 16 of the CGST Act.
Here are example calculations showing GST on online courses at 18% for common price points:
| Base Price | GST (18%) | CGST (9%) | SGST (9%) | Total |
|---|---|---|---|---|
| ₹500 | ₹90 | ₹45 | ₹45 | ₹590 |
| ₹2,000 | ₹360 | ₹180 | ₹180 | ₹2,360 |
| ₹5,000 | ₹900 | ₹450 | ₹450 | ₹5,900 |
| ₹10,000 | ₹1,800 | ₹900 | ₹900 | ₹11,800 |
More in Education:
Other items at 18% GST:
Online Courses attracts 18% GST in India under SAC code 999293. For intra-state sales, this is split into 9% CGST and 9% SGST. For inter-state sales, 18% IGST applies.
The SAC code for Online Courses is 999293. SAC (Services Accounting Code) is used to classify services under GST. This code should be mentioned on all GST invoices.
To add 18% GST on online courses: GST Amount = Base Price × 18/100. Total = Base Price + GST Amount. For example, on ₹2,000: GST = ₹360, Total = ₹2,360.
Yes, registered businesses can claim input tax credit on online courses purchased for business purposes. The 18% GST paid can be offset against your output GST liability, subject to Section 16 conditions of the CGST Act.
Online education and e-learning platforms attract 18% GST since July 2017. Pre-recorded and live courses both fall under this rate. Courses by recognized institutions may be exempt.