Pharma job work (medicines made on the principal's materials, loan licence) is classified under SAC heading 9988 (Manufacturing services on physical inputs (goods) owned by others). Main codes: 998843 pharmaceutical product manufacturing services. GST as on 1 November 2026: 5%. 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 Pharma job work (medicines made on the principal's materials, loan licence)?
GST on Pharma job work (medicines made on the principal's materials, loan licence) as on 1 November 2026: 5%. 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.
| GST | Code | What it covers |
|---|---|---|
| 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) |
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) |
|---|---|
998843 | Pharmaceutical product 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 (998843) 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 Pharma job work (medicines made on the principal's materials, loan licence)?
Pharma job work (medicines made on the principal's materials, loan licence) is classified under SAC heading 9988 (Manufacturing services on physical inputs (goods) owned by others). Main codes: 998843 pharmaceutical product manufacturing services. GST as on 1 November 2026: 5%. Services have SAC codes; invoices often label the column "HSN/SAC".
What is the HSN code for Pharma job work (medicines made on the principal's materials, loan licence)?
Pharma job work (medicines made on the principal's materials, loan licence) 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 Pharma job work (medicines made on the principal's materials, loan licence)?
As on 1 November 2026, GST on Pharma job work (medicines made on the principal's materials, loan licence) is 5%, depending on the exact code and how it is sold or supplied (CBIC notification 15/2025-CT(R)). Reference only; check the notification.
← 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 - Empty hard gelatin capsules
9602 - Gelatin
3503 - Lactose
1702 - Cellulose derivatives (MCC, HPMC, CMC)
3912 - Glass vials and ampoules (Glass bottles)
7010 - Laboratory glassware
7017
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.