Division 10 : Education services
Division 10 covers educational services only. The focus of groups 10.1 to 10.4 is on formal education (that leads to a certificate or diploma). It includes education done through radio or television broadcasting and e-learning and correspondence courses. It also includes admission and registration fees, as well as tuition fees. It further includes other education-related fees, such as camps and field trips, course fees, diploma fees, examination fees, graduation fees, laboratory fees, and physical education fees.
The breakdown of educational services is based on the level categories of the 2011 revision of the
International Standard Classification of Education (ISCED 2011) of UNESCO.
This division does not include expenditures on other education-related goods and services, such as:
- school uniforms ( 03.1.2.4)
- education support services, such as health-care services (06)
- transport services, except in the case of excursions that are part of the normal school programme ( 07.3.2.3)
- textbooks and academic journals ( 09.7.1.1)
- stationery ( 09.7.4.0)
- catering services ( 11.1.2.1)
- accommodation services ( 11.2.0.3)
Nomenclatures
Last updated on: 04/14/2026