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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.
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.
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% |
The entire content on this page has been arranged to the best of the author’s understanding and is subject to periodic updates as per the law for the time being in force. The above does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions cannot be ruled out. Busy Infotech Private Ltd. and its associates will not be held responsible for any loss or damage arising from any inaccurate or incomplete information in this document. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.
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