SAC Code-9988

Scope of SAC Code 9988

Services covered under SAC code 9988 include:

The manufacturing services covered under SAC code 9988 involve various activities related to the production and processing of goods. These activities may include manufacturing, assembling, processing, packaging, labeling, and quality control.

Under SAC code 9988, manufacturing services are classified to facilitate accurate categorization and determination of the applicable Goods and Services Tax (GST) rates. It is important to note that GST rates for manufacturing services may vary and are subject to government notifications. Businesses engaged in manufacturing services need to stay updated with the latest notifications to ensure compliance with GST regulations and maintain accurate tax calculations.

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Categorisation of SAC Code 9988

SAC Code 9988 under GST can be classified in the following ways:

SAC Code	Description	Rates(%)
9988	Services by way of slaughtering of animals.	Nil
9988	Services provided by the National Centre for Cold Chain Development under the Ministry of Agriculture, Cooperation and FarmerÕs Welfare by way of cold chain knowledge dissemination.	Nil
9988	Services by way of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or vegetables.	Nil
9988	(a) Printing of newspapers; (b) Textiles yarns (other than of man-made fibres) and textile fabrics. This definition has been substituted by **Textile and textile products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) w.e.f 22/07/2017.(c) all products falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975); (d) Printing of books (including Braille books), journals and periodicals; (e) Processing of hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).The below mentioned explanation has been omitted w.e.f 22/08/2017. Explanation :Òman made fibresÓ means staple fibres and filaments of organic polymers produced by manufacturing processes either,- (a) by polymerisation of organic monomers to produce polymers such as polyamides, polyesters, polyolefins or polyurethanes, or by chemical modification of polymers produced by this process [for example, poly(vinyl alcohol) prepared by the hydrolysis of poly(vinyl acetate)]; or (b) by dissolution or chemical treatment of natural organic polymers (for example, cellulose) to produce polymers such as cuprammonium rayon (cupro) or viscose rayon, or by chemical modification of natural organic polymers (for example , cellulose, casein and other proteins, or alginic acid), to produce polymers such as cellulose acetate or alginates.	5%
9988	Other Manufacturing services on physical inputs (goods) owned by others,	18%
9988	Services by way of any treatment or process on goods belonging to another person, in relation to- (a) printing of newspapers; (b) printing of books (including Braille books), journals and periodicals.	5%
9988	Services by way of job work in relation to- a) printing of all goods falling under Chapter 48 or 49, which attract GST @ 5 percent. or Nil (b) all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975); (c) all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), except dog and cat food put up for retail sale falling under tariff item 23091000 of the said chapter; (d) manufacture of clay bricks falling under tariff item 69010010 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);	5%
9988	(ia) Services by way of job work in relation to- (a) manufacture of umbrella; (b) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 12 per cent	12%
9988	(c) printing of all goods falling under Chapter 48 or 49, which attract GST @ 5 percent. or Nil	5%
9988	Services by way of any treatment or process on goods belonging to another person, in relation to printing of all goods falling under Chapter 48 or 49, which attract IGST @ 12 per cent.	12%
9988	Manufacturing services on physical inputs (goods) owned by others, other than a) Services by way of job work in relation to- (a) Printing of newspapers; (b) Textiles and textile products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (c) Cut and polished diamonds; precious and semi-precious stones; or plain and studded jewellery of gold and other precious metals, falling under Chapter of HSN; (d) Printing of books (including Braille books), journals and periodicals; (e) Processing of hides, skins and leather falling under Chapter 41 of HSN. b) Services by way of any treatment or process on goods belonging to another person, in relation to- (a) printing of newspapers; (b) printing of books (including Braille books), journals and periodicals.	5%
9988	Manufacture of handicraft goods. Explanation. – The expression “handicraft goods” shall have the same meaning as assigned to it in the notification No. 32/2017 -Central Tax, dated the 15th September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1158 (E), dated the 15th September, 2017 as amended from time to time.’.	5%
9988	(ea) manufacture of leather goods or footwear falling under Chapter 42 or 64 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) respectively;	5%
9988	(iii) Tailoring services.	5%
998811	Meat processing services	18%
998812	Fish processing services	18%
998813	Fruit and vegetables processing services	18%
998814	Vegetable and animal oil and fat manufacturing services	18%
998815	Dairy product manufacturing services	18%
998816	Other food product manufacturing services	18%
998817	Prepared animal feeds manufacturing services	18%
998818	Beverage manufacturing services	18%
998819	Tobacco manufacturing services n.e.c.	18%
998821	Textile manufacturing services	18%
998822	Wearing apparel manufacturing services	18%
998823	Leather and leather product manufacturing services	18%
998831	Wood and wood product manufacturing services	18%
998832	Paper and paper product manufacturing services	18%
998841	Coke and refined petroleum product manufacturing services	18%
998842	Chemical product manufacturing services	18%
998843	Pharmaceutical product manufacturing services	18%
998851	Rubber and plastic product manufacturing services	18%
998852	Plastic product manufacturing services	18%
998853	Other non-metallic mineral product manufacturing services	18%
998860	Basic metal manufacturing services	18%
998871	Structural metal product, tank, reservoir and steam generator manufacturing services	18%
998872	Weapon and ammunition manufacturing services	18%
998873	Other fabricated metal product manufacturing and metal treatment services	18%
998874	Computer, electronic and optical product manufacturing services	18%
998875	Electrical equipment manufacturing services	18%
998876	General-purpose machinery manufacturing services n.e.c.	18%
998877	Special-purpose machinery manufacturing services	18%
998881	Motor vehicle and trailer manufacturing services	18%
998882	Other transport equipment manufacturing services	18%
998891	Furniture manufacturing services	18%
998892	Jewellery manufacturing services	18%
998893	Imitation jewellery manufacturing services	18%
998894	Musical instrument manufacturing services	18%
998895	Sports goods manufacturing services	18%
998896	Game and toy manufacturing services	18%
998897	Medical and dental instrument and supply manufacturing services	18%
998898	Other manufacturing services n.e.c.	18%