SAC code for job work services.
Job work services is classified under SAC code 9988 (Manufacturing services on physical inputs (goods) owned by). GST is 0%–18% depending on the exact product — the table below shows which notification entry covers what.
Manufacturing services where you process or manufacture goods that belong to someone else—you're paid for the service, not selling the finished product. This covers job work, contract manufacturing, and toll processing where inputs are supplied by the customer.
gst rates for job work services
| gst | cgst + sgst | what it covers | entry |
|---|---|---|---|
| 0% | 0% + 0% | 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. | S.No 57)12/2017-Central Tax (Rate) as amended |
| 0% | 0% + 0% | Services provided by the National Centre for Cold Chain Development under the Ministry of Agriculture, Cooperation and Farmer’s Welfare by way of cold chain knowledge dissemination. | S.No 58)12/2017-Central Tax (Rate) as amended |
| 1.5% | 0.75% + 0.75% | Job work in relation to diamonds (Chapter 71) | S.No 26 item (i)11/2017-Central Tax (Rate) as amended by 15/2025-Central Tax (Rate) |
| 5% | 2.5% + 2.5% | Treatment or process on another person's goods for printing of newspapers, books, journals, periodicals and Chapter 48/49 goods taxed at 2.5% or Nil | S.No 26 item (v)11/2017-Central Tax (Rate) as amended by 15/2025-Central Tax (Rate) |
| 5% | 2.5% + 2.5% | Tailoring services | S.No 26 item (vi)11/2017-Central Tax (Rate) as amended by 15/2025-Central Tax (Rate) |
| 5% | 2.5% + 2.5% | Job work in relation to food (Chapters 1-22), Chapter 23 products (except pet food), pharmaceuticals (Chapter 30), hides, skins and leather (Chapter 41), printing of newspapers and books, printing of Chapter 48/49 goods taxed at 2.5% or Nil, textiles (Chapters 50-63), bricks, Chapter 71 goods other than diamonds, handicrafts and umbrellas | S.No 26 item (ii)11/2017-Central Tax (Rate) as amended by 15/2025-Central Tax (Rate) |
| 18% | 9% + 9% | Job work other than items (i) to (iii) | S.No 26 item (iv)11/2017-Central Tax (Rate) as amended by 15/2025-Central Tax (Rate) |
| 18% | 9% + 9% | Treatment or process on goods belonging to another person, other than items (v) and (vi) | S.No 26 item (vii)11/2017-Central Tax (Rate) as amended by 15/2025-Central Tax (Rate) |
| 18% | 9% + 9% | Job work in relation to manufacture of alcoholic liquor for human consumption | S.No 26 item (iii)11/2017-Central Tax (Rate) as amended by 15/2025-Central Tax (Rate) |
source: 12/2017-Central Tax (Rate) as amended · effective 2017-07-01
also searched as
more specific codes under 9988
- 998811Meat processing services
- 998812Fish processing services
- 998813Fruit and vegetables processing services
- 998814Vegetable and animal oil and fat manufacturing services
- 998815Dairy product manufacturing services
- 998816Other food product manufacturing services
- 998817Prepared animal feeds manufacturing services
- 998818Beverage manufacturing services
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Full detail — official text, every sub-code and rate history — on the SAC 9988 code page → · chapter 99 — All Services
compiled from official CBIC sources · not tax advice — verify with your tax advisor before filing