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.

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Categorisation of SAC Code 9988

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

SAC Code

Description

New GST Rate (from 22 Sep 2025)

Old GST Rate (till 21 Sep 2025)

Notes

9988

Services by way of slaughtering of animals.

18% with ITC

The exemption for slaughtering of animals was withdrawn from 18 July 2022. 5% applies when slaughtering is done as job work for a registered owner of the animals; otherwise it is 18% with input tax credit. Source: Notification 12/2017-Central Tax (Rate), S. No. 56 omitted by 04/2022; Notification 11/2017-Central Tax (Rate), S. No. 26(ii)(a) and 26(vii) as substituted by 15/2025.

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

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

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% applies to job work on textiles (Chapters 50-63), printing of newspapers, books and periodicals, hides, skins and leather (Chapter 41) and Chapter 71 products other than diamonds; job work on diamonds is 1.5%. Before 22 September 2025 job work on Chapter 41 hides, skins and leather was 12%. Source: Notification 11/2017-Central Tax (Rate), S. No. 26 as substituted by 15/2025.

9988

Other Manufacturing services on physical inputs (goods) owned by others,

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

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% covers job work on food (Chapters 1-22), animal feed (Chapter 23) other than dog and cat food of heading 2309, which is 18%, and printing of Chapter 48/49 goods taxed at 5% or Nil. Brick job work is 5% only if the bricks themselves are taxed at 5%, and was generally 12% before 22 September 2025. Source: Notification 11/2017-Central Tax (Rate), S. No. 26(ii) as substituted by 15/2025.

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

5% with ITC

12% with ITC

Job work for making umbrellas is 5%. Printing job work on Chapter 48/49 goods is 5% only if the printed goods are now taxed at 5% or Nil, and 18% if they are now taxed at 18%. Source: Notification 11/2017-Central Tax (Rate), S. No. 26(ii)(f), 26(ii)(k) and 26(iv) as substituted by 15/2025.

9988

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.

5% with ITC or 18% with ITC

12% with ITC

5% when the printed goods are now taxed at 5% or Nil (for example brochures and corrugated cartons) and 18% when they are now taxed at 18% (for example calendars and other printed matter of heading 4911). The separate 12% entry for printing goods taxed at 12% ended on 22 September 2025. Source: Notification 11/2017-Central Tax (Rate), S. No. 26(v)(b) and 26(vii) as substituted by 15/2025.

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

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

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;

18% with ITC

12% with ITC

Job work on leather goods (Chapter 42) and footwear (Chapter 64) is excluded from the 5% leather concession and falls under the residual job-work rate: 18% from 22 September 2025, 12% before. The earlier 5% rate for these goods ended on 18 July 2022. Source: Notification 11/2017-Central Tax (Rate), S. No. 26(ii)(d) proviso and 26(iv) as substituted by 15/2025; Notification 03/2022-Central Tax (Rate).

9988

(iii) Tailoring services.

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

5% with ITC or 18% with ITC

5% when the processing is job work for a registered person who owns the goods (food under Chapters 1-22). Processing for an unregistered owner is taxed at 18% with input tax credit. Source: Notification 11/2017-Central Tax (Rate), S. No. 26(ii)(a) and 26(vii) as substituted by 15/2025.

998812

Fish processing services

5% with ITC or 18% with ITC

998813

Fruit and vegetables processing services

5% with ITC or 18% with ITC

998814

Vegetable and animal oil and fat manufacturing services

5% with ITC or 18% with ITC

998815

Dairy product manufacturing services

5% with ITC or 18% with ITC

998816

Other food product manufacturing services

5% with ITC or 18% with ITC

998817

Prepared animal feeds manufacturing services

5% with ITC or 18% with ITC

5% when the processing is job work for a registered person who owns the goods and the product is Chapter 23 animal feed other than dog and cat food of heading 2309. Dog and cat food and processing for an unregistered owner are taxed at 18% with input tax credit. Source: Notification 11/2017-Central Tax (Rate), S. No. 26(ii)(b) and 26(vii) as substituted by 15/2025.

998818

Beverage manufacturing services

5% with ITC or 18% with ITC

5% when the processing is job work for a registered person who owns the goods (beverages under Chapters 1-22). Job work for alcoholic liquor and processing for an unregistered owner are taxed at 18% with input tax credit. Source: Notification 11/2017-Central Tax (Rate), S. No. 26(ii)(a), 26(iii) and 26(vii) as substituted by 15/2025.

998819

Tobacco manufacturing services n.e.c.

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

5% with ITC or 18% with ITC

5% when the processing is job work for a registered person who owns the textiles or textile products (Chapters 50-63). Processing for an unregistered owner is taxed at 18% with input tax credit. Source: Notification 11/2017-Central Tax (Rate), S. No. 26(ii)(g) and 26(vii) as substituted by 15/2025.

998822

Wearing apparel manufacturing services

5% with ITC or 18% with ITC

5% when the processing is job work for a registered person who owns the garments or fabric (Chapters 50-63); tailoring services are also 5%. Processing for an unregistered owner is taxed at 18% with input tax credit. Source: Notification 11/2017-Central Tax (Rate), S. No. 26(ii)(g), 26(vi) and 26(vii) as substituted by 15/2025.

998823

Leather and leather product manufacturing services

5% with ITC for Chapter 41 job work; otherwise 18% with ITC

12% with ITC for Chapter 41 job work; otherwise 18% with ITC

Job work on hides, skins and leather of Chapter 41 is 5%. This excludes leather goods and footwear of Chapters 42 and 64. Other manufacturing services under this broad SAC may be 18%; classify the processed goods first.

998831

Wood and wood product manufacturing services

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

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

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

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

5% with ITC for Chapter 30 job work; otherwise 18% with ITC

12% with ITC for Chapter 30 job work; otherwise 18% with ITC

Job work on Chapter 30 pharmaceutical goods is 5% under notification 15/2025, S. No. 26(ii)(c). Other manufacturing services under this broad SAC may be 18%; classify the processed goods first.

998851

Rubber and plastic product manufacturing services

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

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

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

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

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

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

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

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

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

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

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

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

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

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

1.5% with ITC, 5% with ITC or 18% with ITC

Job work for a registered owner is 1.5% for diamonds and 5% for other Chapter 71 jewellery and precious-metal articles. Processing for an unregistered owner is taxed at 18% with input tax credit. Source: Notification 11/2017-Central Tax (Rate), S. No. 26(i), 26(ii)(i) and 26(vii) as substituted by 15/2025.

998893

Imitation jewellery manufacturing services

5% with ITC or 18% with ITC

5% when the processing is job work for a registered person who owns the goods, as imitation jewellery falls under Chapter 71. Processing for an unregistered owner is taxed at 18% with input tax credit. Source: Notification 11/2017-Central Tax (Rate), S. No. 26(ii)(i) and 26(vii) as substituted by 15/2025.

998894

Musical instrument manufacturing services

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

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

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

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

Residual manufacturing services under 998898 follow the same standard job work rate of 18% with ITC both before and after 22 Sep 2025.

SAC Code

9988

Description

Services by way of slaughtering of animals.

New Rate

18% with ITC

Old Rate

18% with ITC

Notes

SAC Code

9988

Description

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.

New Rate

0% without ITC

Old Rate

0% without ITC

Notes

Fully exempt advisory / knowledge service under the notified entry; unchanged.

SAC Code

9988

Description

New Rate

0% without ITC

Old Rate

0% without ITC

Notes

Treated as exempt agri processing support. Not part of any 12% or 28% slab; stays exempt.

SAC Code

9988

Description

New Rate

5% with ITC

Old Rate

5% with ITC

Notes

SAC Code

9988

Description

Other Manufacturing services on physical inputs (goods) owned by others,

New Rate

18% with ITC

Old Rate

18% with ITC

Notes

SAC Code

9988

Description

New Rate

5% with ITC

Old Rate

5% with ITC

Notes

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.

SAC Code

9988

Description

New Rate

5% with ITC

Old Rate

5% with ITC

Notes

SAC Code

9988

Description

(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

New Rate

5% with ITC

Old Rate

12% with ITC

Notes

SAC Code

9988

Description

New Rate

5% with ITC

Old Rate

5% with ITC

Notes

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.

SAC Code

9988

Description

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.

New Rate

5% with ITC or 18% with ITC

Old Rate

12% with ITC

Notes

SAC Code

9988

Description

New Rate

18% with ITC

Old Rate

18% with ITC

Notes

SAC Code

9988

Description

New Rate

5% with ITC

Old Rate

5% with ITC

Notes

SAC Code

9988

Description

(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;

New Rate

18% with ITC

Old Rate

12% with ITC

Notes

SAC Code

9988

Description

(iii) Tailoring services.

New Rate

5% with ITC

Old Rate

5% with ITC

Notes

SAC Code

998811

Description

Meat processing services

New Rate

5% with ITC or 18% with ITC

Old Rate

5% with ITC or 18% with ITC

Notes

SAC Code

998812

Description

Fish processing services

New Rate

5% with ITC or 18% with ITC

Old Rate

5% with ITC or 18% with ITC

Notes

SAC Code

998813

Description

Fruit and vegetables processing services

New Rate

5% with ITC or 18% with ITC

Old Rate

5% with ITC or 18% with ITC

Notes

SAC Code

998814

Description

Vegetable and animal oil and fat manufacturing services

New Rate

5% with ITC or 18% with ITC

Old Rate

5% with ITC or 18% with ITC

Notes

SAC Code

998815

Description

Dairy product manufacturing services

New Rate

5% with ITC or 18% with ITC

Old Rate

5% with ITC or 18% with ITC

Notes

SAC Code

998816

Description

Other food product manufacturing services

New Rate

5% with ITC or 18% with ITC

Old Rate

5% with ITC or 18% with ITC

Notes

SAC Code

998817

Description

Prepared animal feeds manufacturing services

New Rate

5% with ITC or 18% with ITC

Old Rate

5% with ITC or 18% with ITC

Notes

SAC Code

998818

Description

Beverage manufacturing services

New Rate

5% with ITC or 18% with ITC

Old Rate

5% with ITC or 18% with ITC

Notes

SAC Code

998819

Description

Tobacco manufacturing services n.e.c.

New Rate

18% with ITC

Old Rate

18% with ITC

Notes

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.

SAC Code

998821

Description

Textile manufacturing services

New Rate

5% with ITC or 18% with ITC

Old Rate

5% with ITC or 18% with ITC

Notes

SAC Code

998822

Description

Wearing apparel manufacturing services

New Rate

5% with ITC or 18% with ITC

Old Rate

5% with ITC or 18% with ITC

Notes

SAC Code

998823

Description

Leather and leather product manufacturing services

New Rate

5% with ITC for Chapter 41 job work; otherwise 18% with ITC

Old Rate

12% with ITC for Chapter 41 job work; otherwise 18% with ITC

Notes

SAC Code

998831

Description

Wood and wood product manufacturing services

New Rate

18% with ITC

Old Rate

18% with ITC

Notes

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.

SAC Code

998832

Description

Paper and paper product manufacturing services

New Rate

18% with ITC

Old Rate

18% with ITC

Notes

SAC Code

998841

Description

Coke and refined petroleum product manufacturing services

New Rate

18% with ITC

Old Rate

18% with ITC

Notes

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.

SAC Code

998842

Description

Chemical product manufacturing services

New Rate

18% with ITC

Old Rate

18% with ITC

Notes

Chemical job work (processing client owned chemical inputs) is treated as 18% standard, despite historic references to lower rates for specific situations.

SAC Code

998843

Description

Pharmaceutical product manufacturing services

New Rate

5% with ITC for Chapter 30 job work; otherwise 18% with ITC

Old Rate

12% with ITC for Chapter 30 job work; otherwise 18% with ITC

Notes

Job work on Chapter 30 pharmaceutical goods is 5% under notification 15/2025, S. No. 26(ii)(c). Other manufacturing services under this broad SAC may be 18%; classify the processed goods first.

SAC Code

998851

Description

Rubber and plastic product manufacturing services

New Rate

18% with ITC

Old Rate

18% with ITC

Notes

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.

SAC Code

998852

Description

Plastic product manufacturing services

New Rate

18% with ITC

Old Rate

18% with ITC

Notes

More specific sub code for plastic products; treatment is identical to 998851, with 18% as the typical rate for SAC wise presentation.

SAC Code

998853

Description

Other non-metallic mineral product manufacturing services

New Rate

18% with ITC

Old Rate

18% with ITC

Notes

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.

SAC Code

998860

Description

Basic metal manufacturing services

New Rate

18% with ITC

Old Rate

18% with ITC

Notes

Covers melting, rolling or other manufacturing services on basic metals owned by another person; standard job work rate is taken as 18% with ITC.

SAC Code

998871

Description

Structural metal product, tank, reservoir and steam generator manufacturing services

New Rate

18% with ITC

Old Rate

18% with ITC

Notes

Structural fabrication and similar manufacturing services under this SAC follow the same manufacturing job work treatment with 18% GST in normal cases.

SAC Code

998872

Description

Weapon and ammunition manufacturing services

New Rate

18% with ITC

Old Rate

18% with ITC

Notes

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.

SAC Code

998873

Description

Other fabricated metal product manufacturing and metal treatment services

New Rate

18% with ITC

Old Rate

18% with ITC

Notes

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.

SAC Code

998874

Description

Computer, electronic and optical product manufacturing services

New Rate

18% with ITC

Old Rate

18% with ITC

Notes

Manufacturing services relating to electronics and optical goods under 9988 are generally billed at 18%; concessional rates continue only for special notified cases.

SAC Code

998875

Description

Electrical equipment manufacturing services

New Rate

18% with ITC

Old Rate

18% with ITC

Notes

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.

SAC Code

998876

Description

General-purpose machinery manufacturing services n.e.c.

New Rate

18% with ITC

Old Rate

18% with ITC

Notes

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.

SAC Code

998877

Description

Special-purpose machinery manufacturing services

New Rate

18% with ITC

Old Rate

18% with ITC

Notes

Covers specialised machinery manufacturing on another persons inputs; general GST treatment mirrors other job work codes at 18% with ITC.

SAC Code

998881

Description

Motor vehicle and trailer manufacturing services

New Rate

18% with ITC

Old Rate

18% with ITC

Notes

SAC Code

998882

Description

Other transport equipment manufacturing services

New Rate

18% with ITC

Old Rate

18% with ITC

Notes

Manufacturing services for other transport equipment continue to be treated as 18% services; concessional slabs in the schedules are limited to specific notified situations.

SAC Code

998891

Description

Furniture manufacturing services

New Rate

18% with ITC

Old Rate

18% with ITC

Notes

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.

SAC Code

998892

Description

Jewellery manufacturing services

New Rate

1.5% with ITC, 5% with ITC or 18% with ITC

Old Rate

1.5% with ITC, 5% with ITC or 18% with ITC

Notes

SAC Code

998893

Description

Imitation jewellery manufacturing services

New Rate

5% with ITC or 18% with ITC

Old Rate

5% with ITC or 18% with ITC

Notes

SAC Code

998894

Description

Musical instrument manufacturing services

New Rate

18% with ITC

Old Rate

18% with ITC

Notes

Manufacturing or assembling musical instruments on client owned parts is a job work service taxed at 18%; other slabs are specific to notified events.

SAC Code

998895

Description

Sports goods manufacturing services

New Rate

18% with ITC

Old Rate

18% with ITC

Notes

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.

SAC Code

998896

Description

Game and toy manufacturing services

New Rate

18% with ITC

Old Rate

18% with ITC

Notes

Manufacturing services for games and toys belong to the same group; the practical default for SAC wise tables is 18% with ITC.

SAC Code

998897

Description

Medical and dental instrument and supply manufacturing services

New Rate

18% with ITC

Old Rate

18% with ITC

Notes

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.

SAC Code

998898

Description

Other manufacturing services n.e.c.

New Rate

18% with ITC

Old Rate

18% with ITC

Notes

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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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.

Frequently Asked Questions

Clear answers to common queries about SAC Code 9988 and GST compliance.

What is SAC code 9988 in GST?

SAC 9988 is the heading for “manufacturing services on physical inputs owned by others”. In simple words, it covers job work. You process, assemble, pack or finish goods that belong to your customer and charge only processing or job work charges, not sale value of goods.

Which services come under SAC code 9988?

Job work on garments, engineering parts, printing on supplied material, packing, filling, bottling, electroplating, anodising, heat treatment and similar processing activities generally fall under 9988. The key test is that raw material or semi finished goods belong to the client and you only provide processing as a service.

What is the GST rate for SAC code 9988?

Many job work services under 9988 are taxed at 18%. However, specific job work categories such as job work in relation to food products or printing for education may have lower or special rates. You must always check the exact sub entry and latest GST rate notification before billing.

How to find the correct sub category under SAC code 9988?

First identify what you actually do: cutting, printing, assembling, packing, bottling or any other processing. Then check the detailed SAC list where 9988 is broken into 6 digit and 8 digit codes. Match your activity description with the closest sub heading and use that code in invoices.

Is job work under SAC 9988 treated as service or goods?

Under GST, job work under SAC 9988 is treated as a service. You charge tax on your processing or job work value, not on full goods value, because ownership of material remains with your customer. This is true even when you add some minor consumables or supporting materials.

When should SAC code 9988 be used?

Use SAC 9988 when you receive goods from your customer, carry out some processing, and return processed goods to them. You are not selling your own goods. Typical users are job workers in textiles, engineering, food processing, packing, printing, electronic assembly and similar contract manufacturing activities.

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Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

9988 SAC Code: Manufacturing services on physical inputs

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Categorisation of SAC Code 9988

Stop worrying about
SAC & GST compliance

Scope of SAC Code 9988

Frequently Asked Questions

What is SAC code 9988 in GST?

Which services come under SAC code 9988?

What is the GST rate for SAC code 9988?

How to find the correct sub category under SAC code 9988?

Is job work under SAC 9988 treated as service or goods?

When should SAC code 9988 be used?

Important Disclaimer

Explore more GST Rates, HSN Codes

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State Code List

9988 SAC Code: Manufacturing services on physical inputs

Experience the power of Expert Accounting

Categorisation of SAC Code 9988

Stop worrying about SAC & GST compliance

Scope of SAC Code 9988

Frequently Asked Questions

What is SAC code 9988 in GST?

Which services come under SAC code 9988?

What is the GST rate for SAC code 9988?

How to find the correct sub category under SAC code 9988?

Is job work under SAC 9988 treated as service or goods?

When should SAC code 9988 be used?

Important Disclaimer

Explore more GST Rates, HSN Codes

Explore GST Rates

Explore HSN Codes

State Code List

Stop worrying about
SAC & GST compliance