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.
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 applicable GST rate under 9988 has historically depended on whether the specific job-work process legally amounts to "manufacture" or not, and on the industry involved — this is one of the areas where the rate genuinely differs by the nature of the work, not just by a fixed sub-heading. Confirm the current treatment for your specific process on the GST portal.
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
Confirm the exact digit-level code and GST rate
- Go to the GST portal's HSN/SAC search page and pick the "Services" tab.
- Search using "9988" or the description above.
- Match your exact product or service to its precise 6–8 digit line.
- 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 — the rate has historically varied by industry (e.g. textiles vs. general engineering) and by whether the specific process legally counts as "manufacture." Confirm the current rate for your specific process on the GST portal.
Do I need a 6-digit code for job-work invoices even as a small business?
Yes — SAC codes for services are always mandatory at 6 digits, with no turnover-based exemption the way goods HSN codes have at the 4-digit level.