SAC Code
998817
Description
Prepared animal feeds manufacturing services
New Rate
Old Rate
Notes
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.