9988 SAC Code: Manufacturing services on physical inputs
SAC code 9988 is designated for manufacturing services, encompassing various sectors including food products, beverages, tobacco, textiles, leather, chemicals, rubber, plastic products, non-metallic mineral products, printing, publishing, furniture, and more. Please note that GST rates may vary and are subject to government notifications.
Book A Demo
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.
Categorisation of SAC Code 9988
SAC Code 9988 under GST can be classified in the following ways:
| SAC Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 9988 | Services by way of slaughtering of animals. | 0% without ITC | 0% without ITC | Slaughtering services remain exempt as per existing entry; not changed in the Sept 2025 decisions. |
| 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. | 0% without ITC | 0% without ITC | Fully exempt advisory / knowledge service under the notified entry; unchanged. |
| 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. | 0% without ITC | 0% without ITC | Treated as exempt agri processing support. Not part of any 12% or 28% slab; stays exempt. |
| 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% with ITC | 5% with ITC | Concessional 5% job work rate for specified goods continues. Already at 5%, so not affected by removal of 12% slab. |
| 9988 | Other Manufacturing services on physical inputs (goods) owned by others, | 18% with ITC | 18% with ITC | Generic manufacturing or processing services on goods owned by others that are not covered by any concessional job work entry continue to be taxed at the standard service rate. No specific change for this residual 9988 bucket in the new schedule. |
| 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% with ITC | 5% with ITC | This is the concessional job work for printing of newspapers and books. It was already at 5% and is not touched by the 56th Council rationalisation. Concession continues unchanged. |
| 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% with ITC | 5% with ITC | Job work for food products and low rated paper or Chapter 23 goods was already at 5% and remains so. Separately, job work for manufacture of clay bricks under 69010010 has been specifically reduced from 12% to 5% with ITC from 22 Sep 2025; this reduction is captured in a dedicated job work entry in the new Appendix but overall the concessional 5% structure for this group continues. |
| 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% with ITC | 5% with ITC | Job work on umbrellas and job work or similar processing on printed goods under Chapters 48 and 49 that were earlier taxable at 12% have been reduced to 5% with ITC with effect from 22 Sep 2025, as part of the specific job work rationalisation decided in the 56th Council. |
| 9988 | (c) printing of all goods falling under Chapter 48 or 49, which attract GST @ 5 percent. or Nil | 5% with ITC | 5% with ITC | This is the concessional job work entry for low rated or Nil rated printed goods. It was already at 5% and is not specifically revised in the new rate schedule. Concession continues as is. |
| 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% with ITC | 5% with ITC | This line matches the job work entry for printing of goods under Chapters 48 and 49 that attract 12% GST. The 56th Council has reduced the job work rate on this segment from 12% with ITC to 5% with ITC from 22 Sep 2025. |
| 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. | 18% with ITC | 18% with ITC | This residual manufacturing and processing bucket is expressly defined as excluding the concessional job work lines. It remains at the standard 18% service rate with ITC since it is not listed for any reduction in the new Appendix. |
| 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% with ITC | 5% with ITC | Job work relating to handicraft goods has been under a concessional 5% rate and continues at 5% with ITC. There is no specific change for this segment in the 56th Council decisions, so the earlier concession remains intact. |
| 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% with ITC | 5% with ITC | Concessional job work on leather goods and footwear was brought to 5% earlier and is not altered by the latest rationalisation. It continues at 5% with ITC for these specified Chapter 42 and 64 goods. |
| 9988 | (iii) Tailoring services. | 5% with ITC | 5% with ITC | Tailoring is treated as job work in relation to garments and textile products and enjoys a concessional 5% rate. There is no specific proposal in the new Appendix to change this, so it stays at 5% with ITC. |
| 998811 | Meat processing services | 18% with ITC | 18% with ITC | Manufacturing-services schedules show multi-slab 1.5 / 5 / 12 / 18 plus a nil line only when work is certified as related to the specified FIFA event. For routine processing / job work on meat, the operative commercial rate is 18% with ITC, unchanged under GST 2.0. |
| 998812 | Fish processing services | 18% with ITC | 18% with ITC | Listed with the same pattern as 998811 in manufacturing-service rate charts; the “typical” rate applied to ordinary fish processing contracts is 18% GST with ITC. |
| 998813 | Fruit and vegetables processing services | 18% with ITC | 18% with ITC | Fruit and vegetable processing is grouped in 99881 with identical 1.5 / 5 / 12 / 18 plus nil options linked only to special sports-event certification. For SAC-wise pages, standard processing is treated as 18%. |
| 998814 | Vegetable and animal oil and fat manufacturing services | 18% with ITC | 18% with ITC | Oil and fat manufacturing services are listed at 18% as the normal rate for job work, with lower or nil rates only under the same limited FIFA-event condition, so there is no effective slab change here. |
| 998815 | Dairy product manufacturing services | 18% with ITC | 18% with ITC | Part of 9988 manufacturing services on physical inputs. Rate tables list 1.5% / 5% / 12% / 18% and Nil with an explicit condition that concessional rates apply only when specially certified (for example certain sports event services); typical commercial dairy job work is billed at 18% with ITC. |
| 998816 | Other food product manufacturing services | 18% with ITC | 18% with ITC | Same 9988 pattern as above. Multiple slabs appear in the schedule, but general food job work services are widely treated at the standard 18% rate, with ITC available to the recipient. |
| 998817 | Prepared animal feeds manufacturing services | 18% with ITC | 18% with ITC | Job work for animal feeds falls under 9988; concessional entries at 1.5% / 5% / 12% and Nil are tightly conditioned, so your SAC wise table can treat 18% with ITC as the normal rate. |
| 998818 | Beverage manufacturing services | 18% with ITC | 18% with ITC | Beverage manufacturing on physical inputs owned by others is covered by the same job work entry. Typical contracts use 18% with ITC; lower or Nil slabs are applied only where the notified conditions are met. |
| 998819 | Tobacco manufacturing services n.e.c. | 18% with ITC | 18% with ITC | Tobacco related manufacturing services are also listed with multiple historic slabs, but the default commercial rate in the manufacturing-services overviews is 18% with ITC. |
| 998821 | Textile manufacturing services | 18% with ITC | 18% with ITC | Job work on textiles has specific concessional entries (for example 5% or 12% for some periods) but post rationalisation the general guidance treats standard manufacturing services under 9988 as 18% with ITC, while special textile notifications continue separately. |
| 998822 | Wearing apparel manufacturing services | 18% with ITC | 18% with ITC | Apparel job work sits in the same block; there are specific entries for tailoring or processing of garments at lower rates but those are treated as exceptions, not the main rate for all 998822 services. |
| 998823 | Leather and leather product manufacturing services | 18% with ITC | 18% with ITC | Leather job work is captured here; SAC wise tables again show the full range of slabs with a FIFA event related Nil line, but common B2B work uses 18% GST with ITC. |
| 998831 | Wood and wood product manufacturing services | 18% with ITC | 18% with ITC | Manufacturing or processing wood goods on client owned inputs falls under the same job work heading, with 18% the standard rate outside narrow concessional cases. |
| 998832 | Paper and paper product manufacturing services | 18% with ITC | 18% with ITC | Paper related manufacturing services have 1.5% / 5% / 12% / 18% options in the schedule, including for specified printed goods, but for generic manufacturing services on physical inputs the typical sheet rate remains 18% with ITC. |
| 998841 | Coke and refined petroleum product manufacturing services | 18% with ITC | 18% with ITC | These heavy industry job work services are in the same 9988 manufacturing cluster and practically charged at 18%; multi rate entries and Nil apply only when special notification conditions are met. |
| 998842 | Chemical product manufacturing services | 18% with ITC | 18% with ITC | Chemical job work (processing client owned chemical inputs) is treated as 18% standard, despite historic references to lower rates for specific situations. |
| 998843 | Pharmaceutical product manufacturing services | 18% with ITC | 18% with ITC | Pharmaceutical job work has seen discussion around concessional rates, but consolidated 2025 job work explanations still present 18% with ITC as the default rate for 9988 manufacturing services, including this code. |
| 998851 | Rubber and plastic product manufacturing services | 18% with ITC | 18% with ITC | Rubber and plastic job work comes under the same manufacturing heading; concessional slabs are event or goods specific, not the normal case. 18% with ITC is the standard commercial rate. |
| 998852 | Plastic product manufacturing services | 18% with ITC | 18% with ITC | More specific sub code for plastic products; treatment is identical to 998851, with 18% as the typical rate for SAC wise presentation. |
| 998853 | Other non-metallic mineral product manufacturing services | 18% with ITC | 18% with ITC | Includes processing of glass, ceramics, cement based goods etc. The job work slab structure again offers several possible rates, but 18% with ITC is used as the general rate after rationalisation. |
| 998860 | Basic metal manufacturing services | 18% with ITC | 18% with ITC | Covers melting, rolling or other manufacturing services on basic metals owned by another person; standard job work rate is taken as 18% with ITC. |
| 998871 | Structural metal product, tank, reservoir and steam generator manufacturing services | 18% with ITC | 18% with ITC | Structural fabrication and similar manufacturing services under this SAC follow the same manufacturing job work treatment with 18% GST in normal cases. |
| 998872 | Weapon and ammunition manufacturing services | 18% with ITC | 18% with ITC | Job work related to weapons and ammunition is captured in 998872; although listed with multi slabs, actual practice for general contracts is to charge 18% GST with ITC. |
| 998873 | Other fabricated metal product manufacturing and metal treatment services | 18% with ITC | 18% with ITC | Fabrication and metal treatment on client owned goods is a classic job work example and sits in the standard 18% services slab for SAC presentation. |
| 998874 | Computer, electronic and optical product manufacturing services | 18% with ITC | 18% with ITC | Manufacturing services relating to electronics and optical goods under 9988 are generally billed at 18%; concessional rates continue only for special notified cases. |
| 998875 | Electrical equipment manufacturing services | 18% with ITC | 18% with ITC | Electrical equipment job work is included in 9988; summary write ups treat the standard rate for such manufacturing services as 18% with ITC, old and new. |
| 998876 | General-purpose machinery manufacturing services n.e.c. | 18% with ITC | 18% with ITC | Job work for general machinery is taxed like other 9988 services at 18% for typical contracts; the multiple slab framework is not used as the default. |
| 998877 | Special-purpose machinery manufacturing services | 18% with ITC | 18% with ITC | Covers specialised machinery manufacturing on another persons inputs; general GST treatment mirrors other job work codes at 18% with ITC. |
| 998881 | Motor vehicle and trailer manufacturing services | 18% with ITC | 18% with ITC | Includes bus body building and other vehicle manufacturing services on chassis owned by customers; detailed job work notes often use this as the classic example of 18% standard rate, with a few historic concessional entries. |
| 998882 | Other transport equipment manufacturing services | 18% with ITC | 18% with ITC | Manufacturing services for other transport equipment continue to be treated as 18% services; concessional slabs in the schedules are limited to specific notified situations. |
| 998891 | Furniture manufacturing services | 18% with ITC | 18% with ITC | Furniture job work (for example polishing, assembling, making on client owned inputs) is under 9988 and typically billed with 18% GST and full ITC eligibility. |
| 998892 | Jewellery manufacturing services | 18% with ITC | 18% with ITC | Jewellery job work has periodic discussions around concessional rates, but consolidated job work explanations still position the standard rate at 18% with ITC for 9988 manufacturing. |
| 998893 | Imitation jewellery manufacturing services | 18% with ITC | 18% with ITC | Imitation jewellery manufacturing on physical inputs owned by others follows the same 18% job work treatment under 9988 as precious jewellery job work. |
| 998894 | Musical instrument manufacturing services | 18% with ITC | 18% with ITC | Manufacturing or assembling musical instruments on client owned parts is a job work service taxed at 18%; other slabs are specific to notified events. |
| 998895 | Sports goods manufacturing services | 18% with ITC | 18% with ITC | Sports goods manufacturing services are also within the 9988 job work umbrella and typically taxed at 18%, despite schedules mentioning multi slab options for specific certified sports events. |
| 998896 | Game and toy manufacturing services | 18% with ITC | 18% with ITC | Manufacturing services for games and toys belong to the same group; the practical default for SAC wise tables is 18% with ITC. |
| 998897 | Medical and dental instrument and supply manufacturing services | 18% with ITC | 18% with ITC | Manufacturing instruments and supplies on client owned inputs is treated as 18% job work under the 9988 block; concessional rates are limited to narrow notifications. |
| 998898 | Other manufacturing services n.e.c. | 18% with ITC | 18% with ITC | Residual manufacturing services under 998898 follow the same standard job work rate of 18% with ITC both before and after 22 Sep 2025. |
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