SAC Code
998815
Description
Dairy product manufacturing services
New Rate
Old Rate
Notes
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.