Sac code & rate of gst on conducting first-aid training

This query is : Resolved

k M Goyal (Querist)
Follow

06 October 2017 First-aid training course conducted by charitable trust registered under section 12AA of the Income Tax Act, 1961. What is SAC Code & rate of GST. Whether it is exempted vide entry no-1 of notification no.-12/2017-Central(Rate) dated 28th June, 2017.

K M Goyal (FCA)
M No.-9899799000

CA Ravi Kumar Murugesh

CA Ravi Kumar Murugesh (Expert)
Follow

06 October 2017 SAC 999294 @18% . mentioning HSN code depends on TO of preceeding financial year in case of supply of goods. However, for services, SAC code is clearly given for all types of services/