What is the SAC code for Job work?

Job work is classified under SAC heading 9988. (Manufacturing services on physical inputs (goods) owned by others)

Did the GST rate on Job work change in 2025?

Yes. From 22 September 2025 (GST 2.0): 12% → 18% (9988). Source: CBIC Notification 15/2025-CT(R).

HSN/SAC Code for Job work: 9988 – GST 1.5

Q: What is the GST rate on Job work?

As on 26 October 2026, GST on Job work is 1.5%, 5% or 18%, depending on the exact code and how it is sold or supplied (CBIC notification 15/2025-CT(R), 12/2017-CT(R)). Reference only; check the notification.

← HSN and SAC codes for common items · Search any code on the HSN code finder.

Job work is classified under SAC heading 9988. GST on Job work as on 26 October 2026: 1.5%, 5% or 18%. All entries under the heading: Nil, 1.5%, 5% or 18%.

Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications

What is the GST rate on Job work?

GST on Job work as on 26 October 2026: Nil, 1.5%, 5% or 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.

Old GST rate (before 22 Sep 2025)	New GST rate	Code	What it covers	Notification
1.5%	1.5%	`9988`	If you do job work on diamonds, GST is 1.5%.	15/2025-CT(R), entry 26(i)
5%	5%	`9988`	Tailoring services have GST at 5%.	15/2025-CT(R), entry 26(vi)
5%	5%	`9988`	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)
–	5%	`9988`	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)
12%	18%	`9988`	Other job work not covered by items (i), (ii) and (iii) above has GST at 18%.	15/2025-CT(R), entry 26(iv)
18%	18%	`9988`	Job work for making alcoholic liquor for human consumption has GST at 18%.	15/2025-CT(R), entry 26(iii)
–	18%	`9988`	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)
Nil	Nil	`9988`	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
Nil	Nil	`9988`	Cold chain training and knowledge-sharing by the National Centre for Cold Chain Development has no GST.	12/2017-CT(R), entry 58

The GST rate on Job work is set by the CBIC rate notification entry for the service, and it can depend on the entry's conditions, for example who supplies the service or whether input tax credit is taken. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.

Detailed guide: GST on Job work — today's rate, who pays (reverse charge) and every change since July 2017.

`9988` Manufacturing services on physical inputs (goods) owned by others

Code	Description (as in the tariff)
`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

See all 48 codes on the SAC 9988 page.

Get the GST rate for Job work in the BooksOn HSN appFree · no ads · works offline · rate as on any date since 1 July 2017 · CGST, SGST/UTGST, IGST and cess with the CBIC notification · English, हिन्दी, தமிழ்.

Which code goes on your GST invoice?

From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.

Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.

SAC code for Job work

What is the GST rate on Job work?

9988 Manufacturing services on physical inputs (goods) owned by others

Which code goes on your GST invoice?

Other common items

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`9988` Manufacturing services on physical inputs (goods) owned by others