SAC code 9988 — Manufacturing services on physical inputs (goods) owned by o
SAC · sac18%Manufacturing services on physical inputs (goods) owned by others
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.
current gst rate
| igst | cgst | sgst | condition |
|---|---|---|---|
| 1.5% | 0.75% | 0.75% | S.No 26(ib): Services by way of job work in relation to diamonds falling under chapter 0.75 - 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); |
| 5% | 2.5% | 2.5% | S.No 26(iii): (iii) Tailoring services. |
| 12% | 6% | 6% | S.No 26(id): Services by way of job work other than 6 - |
| 12% | 6% | 6% | S.No 26(iia): (iia) Services by way of any treatment or process on goods belonging to another person, in relation to printing of all goods falling under Chapter 48 or 49, which attract CGST @ 6per cent. |
| 18% | 9% | 9% | S.No 26(ica): (ica) Services by way of job work in relation to manufacture of alcoholic liquor for human consumption (B) in item (id), for the brackets, letters and word "(i), (ia), (ib) and (ic)", the |
| 18% | 9% | 9% | S.No 26(iv): (iv) Manufacturing services on physical inputs (goods) owned by others, other than (i), (ia), (ii), (iia) and (iii) above. |
| 18% | 9% | 9% | S.No 26(ic): Services by way of job work in relation 9 - to bus body building; |
| 18% | 9% | 9% | S.No 26(ii): (ii) Other manufacturing services; publishing, printing and reproduction services; materials recovery services, other than (i) above. |
source: 11/2017-Central Tax (Rate) · effective 2017-06-28 · all codes at 18%
gst calculator — pre-filled with this rate
products commonly classified here
third-party manufacturingcommissioned manufacturingcontract manufacturingjob order manufacturingjob workjob work serviceslabour charges on materialsoutsourced manufacturingprocessing on job materialstoll manufacturingtoll processingcustom manufacturing
more specific codes
- 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
- 998819Tobacco manufacturing services nowhere else classified
- 998821Textile manufacturing services
- 998822Wearing apparel manufacturing services
- 998823Leather and leather product manufacturing services
- 998829Textile, wearing apparel and leather manufacturing services other than services by way of job w
- 998831Wood and wood product manufacturing services
- 998832Paper and paper product manufacturing services
- 998839Wood and paper manufacturing services other than services by way of job work specified above
- 998841Coke and refined petroleum product manufacturing services
- 998842Chemical product manufacturing services
- 998843Pharmaceutical product manufacturing services
- 998849Petroleum, chemical and pharmaceutical products manufacturing services other than services by w
- 998851Rubber and plastic product manufacturing services
- 998852Plastic product manufacturing services
- 998853Other non-metallic mineral product manufacturing services
- 998859Rubber, plastic and other non-metallic mineral product manufacturing services, other than servi
- 998860Basic metal manufacturing services
- 998861Services by way of job work in relation to basic metals
- 998869Basic metal manufacturing services, other than services by way of job work specified above
- 998871Structural metal product, tank, reservoir and steam generator manufacturing services
- 998872Weapon and ammunition manufacturing services
- 998873Other fabricated metal product manufacturing and metal treatment services
- 998874Computer, electronic and optical product manufacturing services
- 998875Electrical equipment manufacturing services
- 998876General-purpose machinery manufacturing services nowhere else classified
- 998877Special-purpose machinery manufacturing services
- 998879Fabricated metal product, machinery and equipment manufacturing services, other than services b
- 998881Motor vehicle and trailer manufacturing services
- 998882Other transport equipment manufacturing services
- 998883Services by way of job work in relation to bus body building
- 998889Transport equipment manufacturing services, other than job work services specified above
- 998891Furniture manufacturing services
- 998892Jewellery manufacturing services
- 998893Imitation jewellery manufacturing services
- 998894Musical instrument manufacturing services
- 998895Sports goods manufacturing services
- 998896Game and toy manufacturing services
- 998897Medical and dental instrument and supply manufacturing services
- 998898Other manufacturing services nowhere else classified
- 998899Other manufacturing services nowhere else classified
sibling codes
- 9954Construction services
- 9961Services in wholesale trade
- 9962Services in retail trade
- 9963Accommodation, food and beverage services
- 9964Passenger transport services
- 9965Goods Transport Services
- 9966Rental services of transport vehicles with operators
- 9967Supporting services in transport
- 9968Postal and courier services
- 9969Electricity, gas, water and other distribution services
- 9971Financial and related services
- 9972Real estate services
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compiled from official sources · not tax advice · verify with your tax advisor before filing