SAC Codes for Job Work & Manufacturing Services
Manufacturing & job-work services — SAC codes with applicable GST rates for 2026.
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GST guidance by Pardeep Jha, Chartered Accountant
Pardeep Jha & Associates, Chartered Accountants · Rates as on July 2026
SAC group 9988 covers manufacturing services on physical inputs owned by others — that is, job work. This includes job work in textiles, engineering, food processing, printing and many other trades. Job workers and units processing goods for a principal bill using these codes.
Job-work GST is sector-specific: many job-work services attract a concessional 5% or 12% rate depending on the industry, while residual job work sits at 18%. Because the rate turns on the exact nature of the job work, confirm the SAC code and applicable rate in the table.
Look up your job-work or manufacturing service below to apply the correct SAC code and GST rate.
SAC Codes & GST Rates
Rates are indicative — verify before you invoice. The rates below are compiled from publicly available GST rate schedules as on July 2026. GST rates and HSN/SAC classifications change through government notifications, and there is no single official consolidated HSN-wise rate list. Always confirm the current rate on the CBIC-GST portal or with a Chartered Accountant before issuing an invoice or filing a return.
| SAC Code | Description | GST Rate |
|---|---|---|
| 9988 | MANUFACTURING SERVICES ON PHYSICAL INPUTS (GOODS) OWNED BY OTHERS | Nil 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... | 18% |
| 998811 | MEAT PROCESSING SERVICES | Nil 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.” | 18% |
| 998812 | FISH PROCESSING SERVICES | Nil 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.” | 18% |
| 998813 | FRUIT AND VEGETABLES PROCESSING SERVICES | Nil 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... | 18% |
| 998814 | VEGETABLE AND ANIMAL OIL AND FAT MANUFACTURING SERVICES | Nil 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... | 18% |
| 998815 | DAIRY PRODUCT MANUFACTURING SERVICES | Nil 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... | 18% |
| 998816 | OTHER FOOD PRODUCT MANUFACTURING SERVICES | Nil 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... | 18% |
| 998817 | PREPARED ANIMAL FEEDS MANUFACTURING SERVICES | Nil 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... | 18% |
| 998818 | BEVERAGE MANUFACTURING SERVICES | Nil 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.” | 18% |
| 998819 | TOBACCO MANUFACTURING SERVICES N.E.C. | Nil 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... | 18% |
| 998821 | TEXTILE MANUFACTURING SERVICES | Nil 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.” | 18% |
| 998822 | WEARING APPAREL MANUFACTURING SERVICES | Nil 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... | 18% |
| 998823 | LEATHER AND LEATHER PRODUCT MANUFACTURING SERVICES | Nil 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... | 18% |
| 998831 | WOOD AND WOOD PRODUCT MANUFACTURING SERVICES | Nil 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... | 18% |
| 998832 | PAPER AND PAPER PRODUCT MANUFACTURING SERVICES | Nil 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... | 18% |
| 998841 | COKE AND REFINED PETROLEUM PRODUCT MANUFACTURING SERVICES | Nil 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... | 18% |
| 998842 | CHEMICAL PRODUCT MANUFACTURING SERVICES | Nil 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... | 18% |
| 998843 | PHARMACEUTICAL PRODUCT MANUFACTURING SERVICES | Nil 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... | 18% |
| 998851 | RUBBER AND PLASTIC PRODUCT MANUFACTURING SERVICES | Nil 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... | 18% |
| 998852 | PLASTIC PRODUCT MANUFACTURING SERVICES | Nil 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... | 18% |
| 998853 | OTHER NON-METALLIC MINERAL PRODUCT MANUFACTURING SERVICES | Nil 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... | 18% |
| 998860 | BASIC METAL MANUFACTURING SERVICES | Nil 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,... | 18% |
| 998871 | STRUCTURAL METAL PRODUCT, TANK, RESERVOIR AND STEAM GENERATOR MANUFACTURING SERVICES | Nil 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... | 18% |
| 998872 | WEAPON AND AMMUNITION MANUFACTURING SERVICES | Nil 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... | 18% |
| 998873 | OTHER FABRICATED METAL PRODUCT MANUFACTURING AND METAL TREATMENT SERVICES | Nil 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... | 18% |
| 998874 | COMPUTER, ELECTRONIC AND OPTICAL PRODUCT MANUFACTURING SERVICES | Nil 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... | 18% |
| 998875 | ELECTRICAL EQUIPMENT MANUFACTURING SERVICES | Nil 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... | 18% |
| 998876 | GENERAL-PURPOSE MACHINERY MANUFACTURING SERVICES N.E.C. | Nil 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... | 18% |
| 998877 | SPECIAL-PURPOSE MACHINERY MANUFACTURING SERVICES | Nil 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... | 18% |
| 998881 | MOTOR VEHICLE AND TRAILER MANUFACTURING SERVICES | Nil 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... | 18% |
| 998882 | OTHER TRANSPORT EQUIPMENT MANUFACTURING SERVICES | Nil 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... | 18% |
| 998891 | FURNITURE MANUFACTURING SERVICES | Nil 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.” | 18% |
| 998892 | JEWELLERY MANUFACTURING SERVICES | Nil 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.” | 18% |
| 998893 | IMITATION JEWELLERY MANUFACTURING SERVICES | Nil 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... | 18% |
| 998894 | MUSICAL INSTRUMENT MANUFACTURING SERVICES | Nil 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... | 18% |
| 998895 | SPORTS GOODS MANUFACTURING SERVICES | Nil 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,... | 18% |
| 998896 | GAME AND TOY MANUFACTURING SERVICES | Nil 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,... | 18% |
| 998897 | MEDICAL AND DENTAL INSTRUMENT AND SUPPLY MANUFACTURING SERVICES | Nil 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... | 18% |
| 998898 | OTHER MANUFACTURING SERVICES N.E.C. | Nil 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,... | 18% |
Showing 39 SAC codes for this category.
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What is the SAC code for job work?
Job work — manufacturing services on inputs owned by another person — falls under heading 9988. The exact 6-digit SAC and rate depend on the industry, as shown in the table.
What is the GST rate on job-work services?
Many job-work services attract a concessional 5% or 12% rate depending on the sector (for example textiles or engineering), while residual job work is taxed at 18%. Confirm the rate for your specific activity.
How many digits of the HSN code do I need to put on my invoice?
It depends on your aggregate annual turnover. Businesses with turnover up to ₹5 crore must quote at least a 4-digit HSN code (a 2-digit code is allowed for B2C supplies below the threshold), while those above ₹5 crore must quote a 6-digit code. Many businesses use the full 8-digit code to be safe. SAC codes for services follow the same digit logic.
Published/updated July 2026. This information is provided for general guidance only and does not constitute tax or legal advice. GST rates and HSN/SAC classifications change frequently through government notifications. RaiseBill and Pardeep Jha & Associates accept no liability for any loss arising from reliance on this data — for binding classification and current rates, refer to the CBIC-GST portal or consult a qualified Chartered Accountant.