SAC Code
998818
Description
Beverage manufacturing services
New Rate
Old Rate
Notes
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.