GST on Job work charges

GST on job work charges, 26 October 2026: 1.5% / 5% / 18%. GST is paid by the supplier (forward charge); no reverse-charge entry applies today. The exact rate depends on the entry that fits the supply — read the entries below, each with its notification.

Within a state the GST is split equally: for example 18% = 9% CGST + 9% SGST; between states it is charged as IGST.

GST rate today

Entries in force on 26 October 2026:

• 18% — Job work for making alcoholic liquor for human consumption has GST at 18%. (15/2025-CT(R), entry 26(iii), from 22 September 2025)
• 18% — Other job work not covered by items (i), (ii) and (iii) above has GST at 18%. (15/2025-CT(R), entry 26(iv), from 22 September 2025)
• 18% — If you do any other process on goods belonging to someone else (job work not covered by the lower-rate items), GST is 18%. (15/2025-CT(R), entry 26(vii), from 22 September 2025)
• 5% — Job work has GST at 5% on food items, animal feed (not pet food), medicines, printing, textiles and bricks. It is also 5% on hides and leather (not leather goods or shoes), jewellery (not diamonds), handicrafts and umbrellas. (15/2025-CT(R), entry 26(ii), from 22 September 2025)
• 5% — If you print newspapers, books (including Braille), journals and periodicals, or other paper and printed goods taxed at 5% or nil, on someone else's material, GST is 5%. (15/2025-CT(R), entry 26(v), from 22 September 2025)
• 5% — Tailoring services have GST at 5%. (15/2025-CT(R), entry 26(vi), from 22 September 2025)
• 1.5% — If you do job work on diamonds, GST is 1.5%. (15/2025-CT(R), entry 26(i), from 22 September 2025)

No GST (exemptions in force)

• Nil — Pre-cooling, ripening, waxing, retail packing or labelling of fruits and vegetables, without changing their basic nature, has no GST. (12/2017-CT(R), entry 57, from 1 July 2017)
• Nil — Cold chain training and knowledge-sharing by the National Centre for Cold Chain Development has no GST. (12/2017-CT(R), entry 58, from 1 July 2017)

Who pays the GST (reverse charge)

No reverse-charge entry covers this service today, so the supplier charges GST on the invoice (forward charge).

Period by period since 1 July 2017

Every period between two changes in the notifications, with each rate entry in force for this service in that period. The table further down lists each entry once, with its start and end.

1 July 2017 – 21 August 2017

• 18% — Other manufacturing work on goods owned by others, not covered by item (i) above, has GST at 18%. (11/2017-CT(R), entry 26(ii), from 1 July 2017)
• 5% — Job work of printing newspapers has GST at 5%. (11/2017-CT(R), entry 26(i)(a), from 1 July 2017)
• 5% — If you do job work on yarn or fabric not made of man-made fibres (like cotton, silk, wool), GST is 5%. (11/2017-CT(R), entry 26(i)(b), from 1 July 2017)
• 5% — If you do job work on cut and polished diamonds, precious or semi-precious stones, or gold and precious-metal jewellery, GST is 5%. (11/2017-CT(R), entry 26(i)(c), from 1 July 2017)
• 5% — If you do job work printing books (including Braille books), journals or periodicals, GST is 5%. (11/2017-CT(R), entry 26(i)(d), from 1 July 2017)
• 5% — If you do job work processing hides, skins or leather, GST is 5%. (11/2017-CT(R), entry 26(i)(e), from 1 July 2017)
• Nil — No GST on slaughtering of animals. (12/2017-CT(R), entry 56, from 1 July 2017)
• Nil — Pre-cooling, ripening, waxing, retail packing or labelling of fruits and vegetables, without changing their basic nature, has no GST. (12/2017-CT(R), entry 57, from 1 July 2017)
• Nil — Cold chain training and knowledge-sharing by the National Centre for Cold Chain Development has no GST. (12/2017-CT(R), entry 58, from 1 July 2017)

22 August 2017 – 12 October 2017

• 18% — Other manufacturing work on goods owned by others, not covered by items (i) and (ii) above, has GST at 18%. (20/2017-CT(R), entry 26(iii), from 22 August 2017)
• 5% — Job work has GST at 5% on printing of newspapers, books or journals, and on textiles. The same applies to diamonds, gems or gold jewellery, or processing of hides and leather (see the notification for the full list). (20/2017-CT(R), entry 26(i), from 22 August 2017)
• 5% — When you print newspapers, books, journals or periodicals on goods belonging to someone else, GST is 5%. (20/2017-CT(R), entry 26(ii), from 22 August 2017)
• Nil — No GST on slaughtering of animals. (12/2017-CT(R), entry 56, from 1 July 2017)
• Nil — Pre-cooling, ripening, waxing, retail packing or labelling of fruits and vegetables, without changing their basic nature, has no GST. (12/2017-CT(R), entry 57, from 1 July 2017)
• Nil — Cold chain training and knowledge-sharing by the National Centre for Cold Chain Development has no GST. (12/2017-CT(R), entry 58, from 1 July 2017)

13 October 2017 – 14 November 2017

• 18% — Any other manufacturing or job work done on goods owned by someone else, not covered by the lower-rate job work entries. (31/2017-CT(R), entry 26(iii), from 13 October 2017)
• 12% — Job work for making umbrellas, or for printing paper goods and printed matter that are taxed at 12% GST. (31/2017-CT(R), entry 26(ia), from 13 October 2017)
• 12% — Work done on someone else's goods for printing paper goods and printed matter that are taxed at 12% GST. (31/2017-CT(R), entry 26(iia), from 13 October 2017)
• 5% — Job work on someone else's goods for newspaper and book printing, textiles, jewellery, leather, food products, animal feed or clay bricks (conditions apply). (31/2017-CT(R), entry 26(i), from 13 October 2017)
• 5% — Work done on someone else's goods for printing newspapers, books (including Braille), journals, or paper goods taxed at 5% or nil GST. (31/2017-CT(R), entry 26(ii), from 13 October 2017)
• Nil — No GST on slaughtering of animals. (12/2017-CT(R), entry 56, from 1 July 2017)
• Nil — Pre-cooling, ripening, waxing, retail packing or labelling of fruits and vegetables, without changing their basic nature, has no GST. (12/2017-CT(R), entry 57, from 1 July 2017)
• Nil — Cold chain training and knowledge-sharing by the National Centre for Cold Chain Development has no GST. (12/2017-CT(R), entry 58, from 1 July 2017)

15 November 2017 – 24 January 2018

• 18% — Any other manufacturing or job work done on goods owned by someone else, not covered by the lower-rate job work entries. (31/2017-CT(R), entry 26(iii), from 13 October 2017)
• 12% — Job work for making umbrellas, or for printing paper goods and printed matter that are taxed at 12% GST. (31/2017-CT(R), entry 26(ia), from 13 October 2017)
• 12% — Work done on someone else's goods for printing paper goods and printed matter that are taxed at 12% GST. (31/2017-CT(R), entry 26(iia), from 13 October 2017)
• 5% — Job work on someone else's goods for newspaper and book printing, textiles, jewellery, leather, food products, animal feed or clay bricks (conditions apply). (46/2017-CT(R), entry 26(i), from 15 November 2017)
• 5% — Work done on someone else's goods for printing newspapers, books (including Braille), journals, or paper goods taxed at 5% or nil GST. (31/2017-CT(R), entry 26(ii), from 13 October 2017)
• Nil — No GST on slaughtering of animals. (12/2017-CT(R), entry 56, from 1 July 2017)
• Nil — Pre-cooling, ripening, waxing, retail packing or labelling of fruits and vegetables, without changing their basic nature, has no GST. (12/2017-CT(R), entry 57, from 1 July 2017)
• Nil — Cold chain training and knowledge-sharing by the National Centre for Cold Chain Development has no GST. (12/2017-CT(R), entry 58, from 1 July 2017)

25 January 2018 – 30 September 2019

• 18% — If you do other job work (manufacturing on goods owned by someone else) not covered by the lower-rate job work items, GST is 18%. (1/2018-CT(R), entry 26(iv), from 25 January 2018)
• 12% — Job work for making umbrellas, or for printing paper goods and printed matter that are taxed at 12% GST. (31/2017-CT(R), entry 26(ia), from 13 October 2017)
• 12% — Work done on someone else's goods for printing paper goods and printed matter that are taxed at 12% GST. (31/2017-CT(R), entry 26(iia), from 13 October 2017)
• 5% — If you do job work on someone else's goods for textiles, jewellery, food products, printing of newspapers or books, leather, footwear, clay bricks or handicrafts, GST is 5% (conditions apply). (1/2018-CT(R), entry 26(i), from 25 January 2018)
• 5% — Work done on someone else's goods for printing newspapers, books (including Braille), journals, or paper goods taxed at 5% or nil GST. (31/2017-CT(R), entry 26(ii), from 13 October 2017)
• 5% — Tailoring services have GST at 5%. (1/2018-CT(R), entry 26(iii), from 25 January 2018)
• Nil — No GST on slaughtering of animals. (12/2017-CT(R), entry 56, from 1 July 2017)
• Nil — Pre-cooling, ripening, waxing, retail packing or labelling of fruits and vegetables, without changing their basic nature, has no GST. (12/2017-CT(R), entry 57, from 1 July 2017)
• Nil — Cold chain training and knowledge-sharing by the National Centre for Cold Chain Development has no GST. (12/2017-CT(R), entry 58, from 1 July 2017)

1 October 2019 – 21 November 2019

• 18% — Job work of bus body building has GST at 18%. (20/2019-CT(R), entry 26(ic), from 1 October 2019)
• 18% — When you do other job work on goods owned by someone else, not covered by the lower-rate entries, GST is 18%. (20/2019-CT(R), entry 26(iv), from 1 October 2019)
• 12% — Job work for making umbrellas, or for printing paper goods and printed matter that are taxed at 12% GST. (31/2017-CT(R), entry 26(ia), from 13 October 2017)
• 12% — Other job work not covered by items (i), (ia), (ib) and (ic) above has GST at 12%. (20/2019-CT(R), entry 26(id), from 1 October 2019)
• 12% — Work done on someone else's goods for printing paper goods and printed matter that are taxed at 12% GST. (31/2017-CT(R), entry 26(iia), from 13 October 2017)
• 5% — Job work on textiles, jewellery (not diamonds), printing, leather goods, footwear, food items, animal feed, clay bricks or handicrafts: GST is 5% (full list in the notification). (20/2019-CT(R), entry 26(i), from 1 October 2019)
• 5% — Work done on someone else's goods for printing newspapers, books (including Braille), journals, or paper goods taxed at 5% or nil GST. (31/2017-CT(R), entry 26(ii), from 13 October 2017)
• 5% — Tailoring services have GST at 5%. (1/2018-CT(R), entry 26(iii), from 25 January 2018)
• 1.5% — When you do job work on diamonds, GST is 1.5%. (20/2019-CT(R), entry 26(ib), from 1 October 2019)
• Nil — No GST on slaughtering of animals. (12/2017-CT(R), entry 56, from 1 July 2017)
• Nil — Pre-cooling, ripening, waxing, retail packing or labelling of fruits and vegetables, without changing their basic nature, has no GST. (12/2017-CT(R), entry 57, from 1 July 2017)
• Nil — Cold chain training and knowledge-sharing by the National Centre for Cold Chain Development has no GST. (12/2017-CT(R), entry 58, from 1 July 2017)

22 November 2019 – 30 September 2021

• 18% — When you do job work for bus body building, including building a body on any vehicle chassis, GST is 18%. (26/2019-CT(R), entry 26(ic), from 22 November 2019)
• 18% — When you do other job work on goods owned by someone else, not covered by the lower-rate entries, GST is 18%. (20/2019-CT(R), entry 26(iv), from 1 October 2019)
• 12% — Job work for making umbrellas, or for printing paper goods and printed matter that are taxed at 12% GST. (31/2017-CT(R), entry 26(ia), from 13 October 2017)
• 12% — Other job work not covered by items (i), (ia), (ib) and (ic) above has GST at 12%. (20/2019-CT(R), entry 26(id), from 1 October 2019)
• 12% — Work done on someone else's goods for printing paper goods and printed matter that are taxed at 12% GST. (31/2017-CT(R), entry 26(iia), from 13 October 2017)
• 5% — Job work on textiles, jewellery (not diamonds), printing, leather goods, footwear, food items, animal feed, clay bricks or handicrafts: GST is 5% (full list in the notification). (20/2019-CT(R), entry 26(i), from 1 October 2019)
• 5% — Work done on someone else's goods for printing newspapers, books (including Braille), journals, or paper goods taxed at 5% or nil GST. (31/2017-CT(R), entry 26(ii), from 13 October 2017)
• 5% — Tailoring services have GST at 5%. (1/2018-CT(R), entry 26(iii), from 25 January 2018)
• 1.5% — When you do job work on diamonds, GST is 1.5%. (20/2019-CT(R), entry 26(ib), from 1 October 2019)
• Nil — No GST on slaughtering of animals. (12/2017-CT(R), entry 56, from 1 July 2017)
• Nil — Pre-cooling, ripening, waxing, retail packing or labelling of fruits and vegetables, without changing their basic nature, has no GST. (12/2017-CT(R), entry 57, from 1 July 2017)
• Nil — Cold chain training and knowledge-sharing by the National Centre for Cold Chain Development has no GST. (12/2017-CT(R), entry 58, from 1 July 2017)

1 October 2021 – 17 July 2022

• 18% — When you do job work for bus body building, including building a body on any vehicle chassis, GST is 18%. (26/2019-CT(R), entry 26(ic), from 22 November 2019)
• 18% — Job work for making alcoholic liquor for human consumption has GST at 18%. (6/2021-CT(R), entry 26(ica), from 1 October 2021)
• 18% — Any other manufacturing or job work done on goods owned by someone else, not covered by the lower-rate job work entries. (6/2021-CT(R), entry 26(iv), from 1 October 2021)
• 12% — Job work for making umbrellas, or for printing paper goods and printed matter that are taxed at 12% GST. (31/2017-CT(R), entry 26(ia), from 13 October 2017)
• 12% — Other job work not covered by items (i), (ia), (ib), (ic) and (ica) above has GST at 12%. (6/2021-CT(R), entry 26(id), from 1 October 2021)
• 12% — Work done on someone else's goods for printing paper goods and printed matter that are taxed at 12% GST. (31/2017-CT(R), entry 26(iia), from 13 October 2017)
• 5% — Job work on textiles, jewellery (not diamonds), printing, leather goods, footwear, food items, animal feed, clay bricks or handicrafts: GST is 5% (full list in the notification). (20/2019-CT(R), entry 26(i), from 1 October 2019)
• 5% — Work done on someone else's goods for printing newspapers, books (including Braille), journals, or paper goods taxed at 5% or nil GST. (31/2017-CT(R), entry 26(ii), from 13 October 2017)
• 5% — Tailoring services have GST at 5%. (1/2018-CT(R), entry 26(iii), from 25 January 2018)
• 1.5% — When you do job work on diamonds, GST is 1.5%. (20/2019-CT(R), entry 26(ib), from 1 October 2019)
• Nil — No GST on slaughtering of animals. (12/2017-CT(R), entry 56, from 1 July 2017)
• Nil — Pre-cooling, ripening, waxing, retail packing or labelling of fruits and vegetables, without changing their basic nature, has no GST. (12/2017-CT(R), entry 57, from 1 July 2017)
• Nil — Cold chain training and knowledge-sharing by the National Centre for Cold Chain Development has no GST. (12/2017-CT(R), entry 58, from 1 July 2017)

18 July 2022 – 21 September 2025

• 18% — When you do job work for bus body building, including building a body on any vehicle chassis, GST is 18%. (26/2019-CT(R), entry 26(ic), from 22 November 2019)
• 18% — Job work for making alcoholic liquor for human consumption has GST at 18%. (6/2021-CT(R), entry 26(ica), from 1 October 2021)
• 18% — Any other manufacturing or job work done on goods owned by someone else, not covered by the lower-rate job work entries. (6/2021-CT(R), entry 26(iv), from 1 October 2021)
• 12% — Job work for making umbrellas, or for printing paper goods and printed matter that are taxed at 12% GST. (31/2017-CT(R), entry 26(ia), from 13 October 2017)
• 12% — Other job work not covered by items (i), (ia), (ib), (ic) and (ica) above has GST at 12%. (6/2021-CT(R), entry 26(id), from 1 October 2021)
• 12% — Work done on someone else's goods for printing paper goods and printed matter that are taxed at 12% GST. (31/2017-CT(R), entry 26(iia), from 13 October 2017)
• 5% — Job work has GST at 5% on textiles, and on jewellery and other Chapter 71 goods (not diamonds). The same applies to printing, food items, animal feed or handicrafts (see the notification for the full list). (3/2022-CT(R), entry 26(i), from 18 July 2022)
• 5% — Work done on someone else's goods for printing newspapers, books (including Braille), journals, or paper goods taxed at 5% or nil GST. (31/2017-CT(R), entry 26(ii), from 13 October 2017)
• 5% — Tailoring services have GST at 5%. (1/2018-CT(R), entry 26(iii), from 25 January 2018)
• 1.5% — When you do job work on diamonds, GST is 1.5%. (20/2019-CT(R), entry 26(ib), from 1 October 2019)
• Nil — Pre-cooling, ripening, waxing, retail packing or labelling of fruits and vegetables, without changing their basic nature, has no GST. (12/2017-CT(R), entry 57, from 1 July 2017)
• Nil — Cold chain training and knowledge-sharing by the National Centre for Cold Chain Development has no GST. (12/2017-CT(R), entry 58, from 1 July 2017)

22 September 2025 – in force

• 18% — Job work for making alcoholic liquor for human consumption has GST at 18%. (15/2025-CT(R), entry 26(iii), from 22 September 2025)
• 18% — Other job work not covered by items (i), (ii) and (iii) above has GST at 18%. (15/2025-CT(R), entry 26(iv), from 22 September 2025)
• 18% — If you do any other process on goods belonging to someone else (job work not covered by the lower-rate items), GST is 18%. (15/2025-CT(R), entry 26(vii), from 22 September 2025)
• 5% — Job work has GST at 5% on food items, animal feed (not pet food), medicines, printing, textiles and bricks. It is also 5% on hides and leather (not leather goods or shoes), jewellery (not diamonds), handicrafts and umbrellas. (15/2025-CT(R), entry 26(ii), from 22 September 2025)
• 5% — If you print newspapers, books (including Braille), journals and periodicals, or other paper and printed goods taxed at 5% or nil, on someone else's material, GST is 5%. (15/2025-CT(R), entry 26(v), from 22 September 2025)
• 5% — Tailoring services have GST at 5%. (15/2025-CT(R), entry 26(vi), from 22 September 2025)
• 1.5% — If you do job work on diamonds, GST is 1.5%. (15/2025-CT(R), entry 26(i), from 22 September 2025)
• Nil — Pre-cooling, ripening, waxing, retail packing or labelling of fruits and vegetables, without changing their basic nature, has no GST. (12/2017-CT(R), entry 57, from 1 July 2017)
• Nil — Cold chain training and knowledge-sharing by the National Centre for Cold Chain Development has no GST. (12/2017-CT(R), entry 58, from 1 July 2017)

SAC codes under 9988

• 998811 Meat processing services
• 998812 Fish processing services
• 998813 Fruit and vegetables processing services
• 998814 Vegetable and animal oil and fat manufacturing services
• 998815 Dairy product manufacturing services
• 998816 Other food product manufacturing services
• 998817 Prepared animal feeds manufacturing services
• 998818 Beverage manufacturing services
• 998819 Tobacco manufacturing services nowhere else classified
• 998821 Textile manufacturing services
• 998822 Wearing apparel manufacturing services
• 998823 Leather and leather product manufacturing services
• 998829 Textile, wearing apparel and leather manufacturing services other than services by way of job work specified above.
• 998831 Wood and wood product manufacturing services
• 998832 Paper and paper product manufacturing services
• 998839 Wood and paper manufacturing services other than services by way of job work specified above
• 998841 Coke and refined petroleum product manufacturing services
• 998842 Chemical product manufacturing services
• 998843 Pharmaceutical product manufacturing services
• 998849 Petroleum, chemical and pharmaceutical products manufacturing services other than services by way of job work specified above
• 998851 Rubber and plastic product manufacturing services
• 998852 Plastic product manufacturing services
• 998853 Other non-metallic mineral product manufacturing services
• 998859 Rubber, plastic and other non-metallic mineral product manufacturing services, other than services by way of job work specified above.
• 998860 Basic metal manufacturing services
• 998861 Services by way of job work in relation to basic metals
• 998869 Basic metal manufacturing services, other than services by way of job work specified above
• 998871 Structural metal product, tank, reservoir and steam generator manufacturing services
• 998872 Weapon and ammunition manufacturing services
• 998873 Other fabricated metal product manufacturing and metal treatment services
• 998874 Computer, electronic and optical product manufacturing services
• 998875 Electrical equipment manufacturing services
• 998876 General-purpose machinery manufacturing services nowhere else classified
• 998877 Special-purpose machinery manufacturing services
• 998879 Fabricated metal product, machinery and equipment manufacturing services, other than services by way of job work specified above
• 998881 Motor vehicle and trailer manufacturing services
• 998882 Other transport equipment manufacturing services
• 998883 Services by way of job work in relation to bus body building
• 998889 Transport equipment manufacturing services, other than job work services specified above
• 998891 Furniture manufacturing services
• 998892 Jewellery manufacturing services
• 998893 Imitation jewellery manufacturing services
• 998894 Musical instrument manufacturing services
• 998895 Sports goods manufacturing services
• 998896 Game and toy manufacturing services
• 998897 Medical and dental instrument and supply manufacturing services
• 998898 Other manufacturing services nowhere else classified
• 998899 Other manufacturing services nowhere else classified

Full rate history

Check a code or a date

• Codes under this service and today's rate per code: SAC code page.
• Any other item or service: GST Rate Finder; tax on an amount: GST calculator.
• How to read the notification yourself: verify a GST rate. The rate on any past invoice date is in the free BooksOn HSN app.

GST on other services

• All services
• Transport charges (goods transport, GTA, freight)
• Cab, taxi and passenger transport
• Rent (rental charges for house, shop, office, land)
• Vehicle hire and rental (with driver)
• Security services (security guards)
• Manpower supply and labour charges
• Legal charges (advocate and lawyer fees)
• Consultancy and professional fees
• Courier charges
• Hotel room charges
• Restaurant bills, food and catering
• Construction and works contract
• Repair and maintenance charges
• Insurance premium
• Bank charges and loan processing fees
• Advertising charges
• Event management, pandal and shamiana
• Commission and brokerage

From the BooksOn HSN dataset (version 7), compiled from CBIC notifications since 1 July 2017, checked on 26 October 2026. Reference only: confirm the entry and its conditions in the notification before invoicing.