Engineering job work (machining, plating, moulding, assembly) is classified under SAC heading 9988 (Manufacturing services on physical inputs (goods) owned by others). Main codes: 998852 plastic product manufacturing services; 998871 structural metal product, tank, reservoir and steam generator manufacturing…; 998873 other fabricated metal product manufacturing and metal treatment services. GST as on 1 November 2026: 18%. Services have SAC codes; invoices often label the column "HSN/SAC".
Rates checked on 1 November 2026 · BooksOn HSN dataset v9, compiled from CBIC notifications
Look up any HSN or SAC code and its GST rate on any date since 1 July 2017, with the CBIC notification — in the free BooksOn HSN app. Works offline, no ads.
What is the GST rate on Engineering job work (machining, plating, moulding, assembly)?
GST on Engineering job work (machining, plating, moulding, assembly) as on 1 November 2026: 18%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
Changed with GST 2.0 (22 September 2025): 12% → 18% (9988). Many rate charts online still show the old rate. All GST 2.0 rate changes.
| New GST rate | Old GST rate (before 22 Sep 2025) | Code | What it covers |
|---|---|---|---|
| 18% | 12% | 9988 | Other job work not covered by items (i), (ii) and (iii) above has GST at 18%. 15/2025-CT(R), entry 26(iv) |
How to find the rate on an old invoice's date: GST rate on a past date.
9988 Manufacturing services on physical inputs (goods) owned by others
| Code | Description (as in the tariff) |
|---|---|
998852 | Plastic product manufacturing services |
998871 | Structural metal product, tank, reservoir and steam generator 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 |
998881 | Motor vehicle and trailer manufacturing services |
See all 48 codes on the SAC 9988 page.
Which code goes on your GST invoice?
With aggregate turnover up to ₹5 crore in the previous year, write at least the 4-digit code (9988) on tax invoices to registered buyers (B2B; optional on B2C invoices); above ₹5 crore, the 6-digit code that fits (998852, 998871, 998873, 998874, …) on every tax invoice. The HSN summary in Table 12 of GSTR-1 takes the same digits. Details: invoice rules under Notification 78/2020-Central Tax.
Questions
What is the SAC code for Engineering job work (machining, plating, moulding, assembly)?
Engineering job work (machining, plating, moulding, assembly) is classified under SAC heading 9988 (Manufacturing services on physical inputs (goods) owned by others). Main codes: 998852 plastic product manufacturing services; 998871 structural metal product, tank, reservoir and steam generator manufacturing…; 998873 other fabricated metal product manufacturing and metal treatment services. GST as on 1 November 2026: 18%. Services have SAC codes; invoices often label the column "HSN/SAC".
What is the HSN code for Engineering job work (machining, plating, moulding, assembly)?
Engineering job work (machining, plating, moulding, assembly) is a service, so it has a SAC code, not an HSN code: SAC 9988 (Manufacturing services on physical inputs (goods) owned by others). Invoices and GST software often label the column "HSN/SAC".
What is the GST rate on Engineering job work (machining, plating, moulding, assembly)?
As on 1 November 2026, GST on Engineering job work (machining, plating, moulding, assembly) is 18%, depending on the exact code and how it is sold or supplied (CBIC notification 15/2025-CT(R)). Reference only; check the notification.
Did the GST rate on Engineering job work (machining, plating, moulding, assembly) change in 2025?
Yes. From 22 September 2025 (GST 2.0): 12% → 18% (9988). Source: CBIC Notification 15/2025-CT(R).
← HSN and SAC codes for common items · Search any code on the HSN code finder.
Other common items
- Hotel rooms (Lodge)
9963 - Restaurant services (Dhaba)
9963 - Salon and beauty services (Barber shop)
9997 - Renting of property
9972 - Insurance
9971 - Bank charges and loans
9971 - Testing and calibration services
9983 - Cutting tools (drill bits, taps, milling cutters, reamers, press tools and punches)
8207 - Carbide inserts and tool tips
8209 - Moulds and mould bases for injection, blow moulding and die-casting (Mould dies)
8480 - Jigs, fixtures and tool holders for machine tools, and machine-tool parts
8466 - Measuring instruments (vernier calipers, micrometers, gauges)
9017
Codes and descriptions from the BooksOn HSN dataset (version 9, 2026-11-01), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.