ServiceSAC Heading 9983 or Heading 9985 or Heading 9992
Services of assessing bodies empanelled centrally by the Directorate General of Training, Ministry of Skill Development and Entrepreneurship by way of assessments under the Skill Development Initiative Scheme. — GST rate 0%
0%GST
Condition: Nil
| CGST (intra-state) | 0% |
| SGST / UTGST (intra-state) | 0% |
| IGST (inter-state) | 0% |
| SAC code | Heading 9983 or Heading 9985 or Heading 9992 |
| Category | Education |
| Source notification | 12/2017 (amended by 16/2025) |
As per Notification 12/2017 (amended by 16/2025), services of assessing bodies empanelled centrally by the directorate general of training, ministry of skill development and entrepreneurship by way of assessments under the skill development initiative scheme. classified under SAC Heading 9983 or Heading 9985 or Heading 9992 attracts 0% GST effective 22 September 2025. On an intra-state supply this is charged as 0% CGST plus 0% SGST; on an inter-state supply the full 0% is charged as IGST. This rate applies subject to the condition: Nil.