SAC Code
998893
Description
Imitation jewellery manufacturing services
New Rate
Old Rate
Notes
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.