Heading 9988 - Manufacturing Services On Physical Inputs (Goods) Owned By Others, GST Tax Rate and SAC

Below list provides Services Accounting Code (SAC) and products. You can check GST tax applicable on your services. To check 6 digit SAC codes please browse at end of this page. You can check 6 digit code along with details of service.

SAC Description Percentage
9988

(iv) Manufacturing services on physical inputs (goods) owned by others, other than (i), (ia), (ib), (ic), (id), (ii), (iia) and (iii) above.

Condition:

-

 CGST - 9%
SGST - 9%
IGST - 18%
9988

(i) Services by way of job work in relation to-
(a) Printing of newspapers;
(b) Textiles and textile products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);
(c) all products, other than diamonds, falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);
(d) Printing of books (including Braille books), journals and periodicals;
(da) printing of all goods falling under Chapter 48 or 49, which attract CGST @ 2.5per cent. or Nil
(e) Processing of hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975).
(ea) manufacture of leather goods or foot wear falling under Chapter 42 or 64 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) respectively;
(f) all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);
(g) all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975), except dog and cat food put up for retail sale falling under tariff item 23091000 of the said Chapter;
(h) manufacture of clay bricks falling under tariff item 69010010 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);
(i) manufacture of handicraft goods.
Explanation.- The expression “handicraft goods” shall have the same meaning as assigned to it in the notification No. 32/2017 -Central Tax, dated the 15th September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1158 (E), dated the 15th September, 2017 as amended from time to time.

Condition:

-

 CGST - 2.5%
SGST - 2.5%
IGST - 5%
9988

(ia)Services by way of job work in relation to- (a) manufacture of umbrella; (b) printing of all goods falling under Chapter 48 or 49, which attract CGST @ 6per cent

Condition:

-

 CGST - 6%
SGST - 6%
IGST - 12%
9988

(ib) 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);

Condition:

-

 CGST - 0.75%
SGST - 0.75%
IGST - 1.5%
9988

(ic) Services by way of job work in relation to bus body building;

Condition:

Explanation- For the purposes of this entry, the term “bus body building” shall include building of body on chassis of any vehicle falling under chapter 87 in the First Schedule to the Customs Tariff Act, 1975.”

 CGST - 9%
SGST - 9%
IGST - 18%
9988

(id) Services by way of job work other than (i), (ia), (ib) and (ic) above;

Condition:

-

 CGST - 6%
SGST - 6%
IGST - 12%
9988

(ii) Services by way of any treatment or process on goods belonging to another person, in relation to-
(a) printing of newspapers;
(b) printing of books (including Braille books), journals and periodicals
(c) printing of all goods falling under Chapter 48 or 49, which attract CGST @ 2.5 per cent. or Nil.

Condition:

-

 CGST - 2.5%
SGST - 2.5%
IGST - 5%
9988

(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.

Condition:

-

 CGST - 6%
SGST - 6%
IGST - 12%
9988

(iii) Tailoring services.

Condition:

-

 CGST - 2.5%
SGST - 2.5%
IGST - 5%
9988

Services by way of slaughtering of animals.

 CGST - Nil%
SGST - Nil%
IGST - Nil%
9988

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.

 CGST - Nil%
SGST - Nil%
IGST - Nil%
9988

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.

 CGST - Nil%
SGST - Nil%
IGST - Nil%

Services under Heading 9988 - Manufacturing Services On Physical Inputs (Goods) Owned By Others with 6 digit code