One of my client is providing following services. 1. Visa consultancy services for students visa for foreign studies 2. Visitor visa services 3. Immigration services for visa application 4. Coaching services IELTS TO FEL etc to students who want to go foreign for further studies Advice me GST RATE AND SAC code separately

Reply—Services provided by the Central Government, State Government, Union territory or local authority by way of issuance of passport, visa, driving licence, birth certificate or death certificate is exempt from GST under SAC 9991.

1. Visa consultancy service, Visitor visa service & Immigration service— Your client is providing these service as an agent, so it would classify under SAC 998559 as Other travel arrangement and related services nowhere else classified and taxable @18%.

2. Coaching service would fall under SAC 9992 and taxable @18%