SAC Code
SAC Code 9988 — Job Work & Manufacturing Services
SAC heading 9988 covers manufacturing/processing services on goods owned by someone else — job work — split by industry and process type.
Heading (4-digit)9988 — Manufacturing services on physical inputs owned by others
Digit requirementSame rule as goods — at least 4 digits up to ₹5 crore turnover, 6 above (the SAC code itself is 6 digits)
CoversJob work — processing, assembly, or finishing on a client's raw materials/goods
GST rate1.5%, 5% or 18% (by service — see below)
9988 is specifically for job work — where a business processes, assembles, or finishes raw materials or semi-finished goods that belong to someone else (the principal), rather than manufacturing and selling its own goods. Textile processing (dyeing, cutting, sewing, embroidery) and engineering/fabrication work (metal treatment, welding, component assembly) done on a client's material are both classic examples.
The distinction between job work and a normal sale-of-goods transaction matters a lot here: if you buy raw material yourself and sell a finished product, that's a goods transaction under its own HSN code; if a client supplies the material and pays you just for the processing, that's a service under 9988.
The GST rate under 9988 depends on what the goods being worked on are, not just on the fact that it's job work. Job work on diamonds is 1.5%; on food, animal feed, pharmaceuticals, hides and skins, textiles, printing, bricks, other jewellery, handicrafts and umbrellas it's 5%; job work in manufacturing alcoholic liquor, and all other job work, is 18%. The rate breakdown on this page lists each entry.
GST rate for 9988
GST rate: 1.5%, 5% or 18% — depends on exactly what the service is; nil where an exemption below applies
- 1.5%Services by way of job work in relation to diamonds falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);Notification 8/2017, S. No. 26 — covers Heading 9988 (Manufacturing services on physical inputs (goods) owned by others)
- 5%Services by way of job work in relation to - (a) all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); (b) all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975), except dog and cat food falling under heading 2309 of the chapter (c) goods falling under Chapter 30 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); (d) Hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); Provided that nothing contained in clause (d) shall apply to job-work in relation to leather goods or foot wear falling under Chapter 42 or 64 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), respectively; (e) Printing of newspapers, books (including Braille books), journals and periodicals; (f) Printing of all goods falling under Chapter 48 or 49 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) which attract integrated tax @5% or Nil; (g) Textiles and textile products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); (h) bricks falling under Chapters 68 or 69 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) which attract integrated tax @5%; (i) all products, other than diamonds, falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); (j) handicraft goods; (k) umbrella.Notification 8/2017, S. No. 26 — covers Heading 9988 (Manufacturing services on physical inputs (goods) owned by others)
- 18%Services by way of job work in relation to manufacture of alcoholic liquor for human consumption;Notification 8/2017, S. No. 26 — covers Heading 9988 (Manufacturing services on physical inputs (goods) owned by others)
- 18%Services by way of job work other than (i), (ii), and (iii) above.Notification 8/2017, S. No. 26 — covers Heading 9988 (Manufacturing services on physical inputs (goods) owned by others)
- 5%Services by way of any treatment or process on goods belonging to another person, in relation to a. printing of newspapers, books (including Braille books), journals and periodicals; b. printing of all goods falling under Chapter 48 or 49 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) which attract integrated tax @5% or Nil.Notification 8/2017, S. No. 26 — covers Heading 9988 (Manufacturing services on physical inputs (goods) owned by others)
- 5%Tailoring services.Notification 8/2017, S. No. 26 — covers Heading 9988 (Manufacturing services on physical inputs (goods) owned by others)
- 18%Services by way of any treatment or process on goods belonging to another person, other than (v) and (vi) above.Notification 8/2017, S. No. 26 — covers Heading 9988 (Manufacturing services on physical inputs (goods) owned by others)
2 exemptions make specific cases nil
- NilServices 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.Notification 9/2017 (exemptions), S. No. 60 — covers Heading 9988 or any other Heading of Section 8 and Section 9
- NilServices 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.Notification 9/2017 (exemptions), S. No. 61 — covers Heading 9988 or Heading 9992
25 more entries that apply across all services
These apply only to the suppliers or services they describe — e.g. charitable trusts, government bodies or exports of services.
- 18%Supply of services other than services by way of grant of development rights, long term lease of land (against upfront payment in the form of premium, salami, development charges etc.) or FSI (including additional FSI) by an unregistered person to a promot er for construction of a project on which tax is payable by the recipient of the services under sub-section (4) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), as prescribed in notification No. 7/2019 Integrated Tax (Rate), dated 29th March, 2019, published in Gazette of Ind ia vide G.S.R. No. 260(E), dated 29th March, 2019. Explanation. — This entry is to be taken to apply to all services which satisfy the conditions prescribed herein, even though they may be covered by a more specific chapter, section or heading elsewhere in this notification.Notification 8/2017, S. No. 39 — covers Chapter 99 value of transfer of land or undivided share of land, as the case may be, and the value
- NilServices by an entity registered under section 12AA [ or 12AB ] of the Income tax Act, 1961 (43 of 1961) by way of charitable activities.Notification 9/2017 (exemptions), S. No. 1 — covers Chapter 99
- NilServices by way of transfer of a going concern, as a whole or an independent part thereof.Notification 9/2017 (exemptions), S. No. 2 — covers Chapter 99
- NilPure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution.Notification 9/2017 (exemptions), S. No. 3 — covers Chapter 99
- NilComposite supply of goods and services in which the value of supply of goods constitutes not more than 25 per cent of the value of the said composite supply provided to the Central Government, State Government or Union territory or local authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution.Notification 9/2017 (exemptions), S. No. 3A — covers Chapter 99
- NilServices provided to a Governmental Authority by way of — ( a ) water supply; ( b ) public health; ( c ) sanitation conservancy; ( d ) solid waste management; and ( e ) slum improvement and upgradation.Notification 9/2017 (exemptions), S. No. 3B — covers Chapter 99
- NilServices by governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243W of the Constitution.Notification 9/2017 (exemptions), S. No. 4 — covers Chapter 99
- NilServices by a [ Governmental Authority] by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution.Notification 9/2017 (exemptions), S. No. 5 — covers Chapter 99
- NilServices by the Central Government, State Government, Union territory or local authority excluding the following services — ( a ) services by the Department of Posts [ and the Ministry of Railways (Indian Railways) ] ; ( b ) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; ( c ) transport of goods or passengers; or ( d ) any service, other than services covered under entries ( a ) to ( c ) above, provided to business entities.Notification 9/2017 (exemptions), S. No. 6 — covers Chapter 99
- NilServices provided by the Central Govern-ment, State Government, Union territory or local authority to a business entity with an aggregate turnover of up to [such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017)]. Explanation. — For the purposes of this entry, it is hereby clarified that the provisions of this entry shall not be applicable to — ( a ) services, — ( i ) by the Department of Posts [ and the Ministry of Railways (Indian Railways) ] ; ( ii ) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; ( iii ) of transport of goods or passengers; and ( b ) services by way of renting of immovable property.Notification 9/2017 (exemptions), S. No. 7 — covers Chapter 99
- NilServices provided by the Central Government, State Government, Union territory or local authority to another Central Government, State Government, Union territory or local authority: Provided that nothing contained in this entry shall apply to services — ( i ) by the Department of Posts [ and the Ministry of Railways (Indian Railways) ] ; ( ii ) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; ( iii ) of transport of goods or passengers.Notification 9/2017 (exemptions), S. No. 8 — covers Chapter 99
- NilServices provided by Central Government, State Government, Union territory or a local authority where the consideration for such services does not exceed five thousand rupees: Provided that nothing contained in this entry shall apply to — ( i ) services by the Department of Posts [ and the Ministry of Railways (Indian Railways) ] ; ( ii ) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; ( iii ) transport of goods or passengers: Provided further that in case where continuous supply of service, as defined in sub-section (33) of section 2 of the Central Goods and Services Tax Act, 2017, is provided by the Central Government, State Government, Union territory or a local authority, the exemption shall apply only where the consideration charged for such service does not exceed five thousand rupees in a financial year.Notification 9/2017 (exemptions), S. No. 9 — covers Chapter 99
- NilServices received from a provider of service located in a non-taxable territory by — ( a ) the Central Government, State Government, Union territory, a local authority, a governmental authority or an individual in relation to any purpose other than commerce, industry or any other business or profession; ( b ) an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) for the purposes of providing charitable activities; or [( ba ) way of supply of online educational journals or periodicals to an educational institution other than an institution providing services by way of — ( i ) pre-school education and education up to higher secondary school or equivalent; or ( ii ) education as a part of an approved vocational education course;] ( c ) a person located in a non-taxable territory: [Provided that the exemption shall not apply to online information and database access or retrieval services received byNotification 9/2017 (exemptions), S. No. 10 — covers Chapter 99
- NilServices provided by and to Fédération Internationale de Football Association (FIFA) and its subsidiaries directly or indirectly related to any of the events under FIFA U - 17 World Cup 2017 to be hosted in India.Notification 9/2017 (exemptions), S. No. 10A — covers Chapter 99
- NilSupply of services associated with transit cargo to Nepal and Bhutan (landlocked countries).Notification 9/2017 (exemptions), S. No. 10B — covers Chapter 99
- NilSupply of service by a Government Entity to Central Government, State Government, Union territory, local authority or any person specified by Central Government, State Government, Union territory or local authority against consideration received from Central Government, State Government, Union territory or local authority, in the form of grants.Notification 9/2017 (exemptions), S. No. 10C — covers Chapter 99
- NilServices by an old age home run by Central Government, State Government or by an entity registered under section 12AA [ or 12AB ] of the Income-tax Act, 1961 (43 of 1961) to its residents (aged 60 years or more) against consideration up to twenty-five thousand rupees per month per member provided that the consideration charged is inclusive of charges for boarding, lodging and maintenance.Notification 9/2017 (exemptions), S. No. 10E — covers Chapter 99
- NilServices supplied by an establishment of a person in India to any establishment of that person outside India, which are treated as establishments of distinct persons in accordance with Explanation 1 in section 8 of the Integrated Goods and Services Tax Act, 2017.Notification 9/2017 (exemptions), S. No. 10F — covers Chapter 99
- NilImport of services by United Nations or a specified international organisation for official use of the United Nations or the specified international organisation. Explanation . — For the purposes of this entry, unless the context otherwise requires, "specified international organisation" means an international organisation declared by the Central Government in pursuance of section 3 of the United Nations (Privileges and Immunities) Act, 1947 (46 of 1947), to which the provisions of the Schedule to the said Act apply.Notification 9/2017 (exemptions), S. No. 10G — covers Chapter 99
- NilImport of services by Foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein.Notification 9/2017 (exemptions), S. No. 10H — covers Chapter 99
- NilServices provided by Ministry of Railways (Indian Railways) to individuals by way of - (a) sale of platform tickets; (b) facility of retiring rooms/waiting rooms; (c) cloak room services; (d) battery operated car services.Notification 9/2017 (exemptions), S. No. 10I — covers Chapter 99
- NilServices provided by one zone/division under Ministry of Railways (Indian Railways) to another zone(s)/division(s) under Ministry of Railways (Indian Railways).Notification 9/2017 (exemptions), S. No. 10J — covers Chapter 99
- NilServices provided by Special Purpose Vehicles (SPVs) to Ministry of Railways (Indian Railways) by way of allowing Ministry of Railways (Indian Railways) to use the infrastructure built and owned by them during the concession period against consideration and services of maintenance supplied by Ministry of Railways (Indian Railways) to SPVs in relation to the said infrastructure built and owned by the SPVs during the concession period against consideration.Notification 9/2017 (exemptions), S. No. 10K — covers Chapter 99
- NilImport of services by an establishment of a foreign company in India, which is an airline company, from a related person or from any of its other establishments outside India, when made without consideration. Explanation: Foreign company shall have the same meaning as assigned to it in sub-section (42) of section 2 of Companies Act, 2013 (18 of 2013).Notification 9/2017 (exemptions), S. No. 10L — covers Chapter 99
- NilTaxable services, provided or to be provided, by a Technology Business Incubator or a Science and Technology Entrepreneurship Park recognised by the National Science and Technology Entrepreneurship Development Board of the Department of Science and Technology, Government of India or bio incubators recognised by the Biotechnology Industry Research Assistance Council, under the Department of Biotechnology, Government of India.Notification 9/2017 (exemptions), S. No. 50 — covers Heading 9983 or any other Heading of Chapter 99
Many service rates carry conditions in the notification — most often that input tax credit isn't taken at the lower rate. Those conditions aren't reproduced here; read them in the notification before applying a rate.
Full GST (IGST; split equally into CGST and SGST within a state), from Notification 8/2017-Integrated Tax (Rate), as amended up to 15/2025-IT(Rate) and Notification 9/2017-Integrated Tax (Rate), as amended up to 16/2025-IT(Rate). The table below shows the rates each more specific code can carry.
What's included
- Textile job work — dyeing, printing, cutting, sewing, embroidery on client-supplied fabric
- Metal fabrication, treatment, and assembly on client-supplied components
- Printing services on client-supplied paper/material
- Other contract-manufacturing/processing services on goods owned by the principal
Commonly confused — classified elsewhere
- Manufacturing and selling your own goods (not job work) — the relevant HSN code for the finished good, not a SAC code
- Design/consulting services without physical processing — 9983
All 48 codes under 9988
6-digit subheadings in bold, with their 8-digit tariff items beneath. From the GST portal's official HSN/SAC master, updated 3 Jun 2026.
| Code | Description | GST |
|---|---|---|
| 998811 | Meat processing services | 1.5% / 5% / 18% |
| 998812 | Fish processing services | 1.5% / 5% / 18% |
| 998813 | Fruit and vegetables processing services | 1.5% / 5% / 18% |
| 998814 | Vegetable and animal oil and fat manufacturing services | 1.5% / 5% / 18% |
| 998815 | Dairy product manufacturing services | 1.5% / 5% / 18% |
| 998816 | Other food product manufacturing services | 1.5% / 5% / 18% |
| 998817 | Prepared animal feeds manufacturing services | 1.5% / 5% / 18% |
| 998818 | Beverage manufacturing services | 1.5% / 5% / 18% |
| 998819 | Tobacco manufacturing services nowhere else classified | 1.5% / 5% / 18% |
| 998821 | Textile manufacturing services | 1.5% / 5% / 18% |
| 998822 | Wearing apparel manufacturing services | 1.5% / 5% / 18% |
| 998823 | Leather and leather product manufacturing services | 1.5% / 5% / 18% |
| 998829 | Textile, wearing apparel and leather manufacturing services other than services by way of job work specified above. | 1.5% / 5% / 18% |
| 998831 | Wood and wood product manufacturing services | 1.5% / 5% / 18% |
| 998832 | Paper and paper product manufacturing services | 1.5% / 5% / 18% |
| 998839 | Wood and paper manufacturing services other than services by way of job work specified above | 1.5% / 5% / 18% |
| 998841 | Coke and refined petroleum product manufacturing services | 1.5% / 5% / 18% |
| 998842 | Chemical product manufacturing services | 1.5% / 5% / 18% |
| 998843 | Pharmaceutical product manufacturing services | 1.5% / 5% / 18% |
| 998849 | Petroleum, chemical and pharmaceutical products manufacturing services other than services by way of job work specified above | 1.5% / 5% / 18% |
| 998851 | Rubber and plastic product manufacturing services | 1.5% / 5% / 18% |
| 998852 | Plastic product manufacturing services | 1.5% / 5% / 18% |
| 998853 | Other non-metallic mineral product manufacturing services | 1.5% / 5% / 18% |
| 998859 | Rubber, plastic and other non-metallic mineral product manufacturing services, other than services by way of job work specified above. | 1.5% / 5% / 18% |
| 998860 | Basic metal manufacturing services | 1.5% / 5% / 18% |
| 998861 | Services by way of job work in relation to basic metals | 1.5% / 5% / 18% |
| 998869 | Basic metal manufacturing services, other than services by way of job work specified above | 1.5% / 5% / 18% |
| 998871 | Structural metal product, tank, reservoir and steam generator manufacturing services | 1.5% / 5% / 18% |
| 998872 | Weapon and ammunition manufacturing services | 1.5% / 5% / 18% |
| 998873 | Other fabricated metal product manufacturing and metal treatment services | 1.5% / 5% / 18% |
| 998874 | Computer, electronic and optical product manufacturing services | 1.5% / 5% / 18% |
| 998875 | Electrical equipment manufacturing services | 1.5% / 5% / 18% |
| 998876 | General-purpose machinery manufacturing services nowhere else classified | 1.5% / 5% / 18% |
| 998877 | Special-purpose machinery manufacturing services | 1.5% / 5% / 18% |
| 998879 | Fabricated metal product, machinery and equipment manufacturing services, other than services by way of job work specified above | 1.5% / 5% / 18% |
| 998881 | Motor vehicle and trailer manufacturing services | 1.5% / 5% / 18% |
| 998882 | Other transport equipment manufacturing services | 1.5% / 5% / 18% |
| 998883 | Services by way of job work in relation to bus body building | 1.5% / 5% / 18% |
| 998889 | Transport equipment manufacturing services, other than job work services specified above | 1.5% / 5% / 18% |
| 998891 | Furniture manufacturing services | 1.5% / 5% / 18% |
| 998892 | Jewellery manufacturing services | 1.5% / 5% / 18% |
| 998893 | Imitation jewellery manufacturing services | 1.5% / 5% / 18% |
| 998894 | Musical instrument manufacturing services | 1.5% / 5% / 18% |
| 998895 | Sports goods manufacturing services | 1.5% / 5% / 18% |
| 998896 | Game and toy manufacturing services | 1.5% / 5% / 18% |
| 998897 | Medical and dental instrument and supply manufacturing services | 1.5% / 5% / 18% |
| 998898 | Other manufacturing services nowhere else classified | 1.5% / 5% / 18% |
| 998899 | Other manufacturing services nowhere else classified | 1.5% / 5% / 18% |
Check the entry's conditions, then confirm on the portal
- Go to the GST portal's HSN/SAC search page and pick the "Services" tab.
- Pick the most specific code from the list above that matches your product or service, and search for it.
- Check the GST rate shown there — it's tied to the exact line, not the 4-digit heading, and can change.
Frequently asked questions
How is job work different from a regular sale of manufactured goods?
Job work is a service — you process, assemble, or finish materials that belong to your client (the principal) and bill for that processing. If you buy your own raw materials and sell a finished product, that's a goods transaction under a goods HSN code, not job work under 9988.
Does the GST rate on job work depend on the industry?
Yes. Under Notification 8/2017-IT(Rate), S. No. 26, job work on textiles, food products, pharmaceuticals, hides and skins, printing, bricks, handicrafts and non-diamond jewellery is 5%, job work on diamonds is 1.5%, and job work for alcoholic liquor or anything not listed — general engineering, for example — is 18%.
Do I need a 6-digit code for job-work invoices even as a small business?
Not necessarily. The turnover rule is the same as for goods: at least 4 digits up to ₹5 crore aggregate annual turnover, 6 digits above it. Printing the full 6-digit SAC is allowed and common, and it's the level that pins down the exact service.