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SAC group 9988 covers Manufacturing services on physical inputs (goods) owned by others: 48 service codes, each with its GST rate today. Tap a code to open it in the BooksOn HSN app with its conditions and the CBIC notification entry.
GST rate column: the rates in force on 26 October 2026 (IGST; CGST and SGST are half each). Where a code shows two or more rates, the rate depends on the goods (price, packing, buyer or use): open the code in the app or the GST Rate Finder to see which one fits. Reference only: confirm the rate in the CBIC notification.
Check any code offline in the BooksOn HSN appFree · no ads · works offline · which rate fits your goods, step by step · rate on any date since 1 July 2017 · CGST, SGST/UTGST, IGST and cess with the CBIC notification · English, हिन्दी, தமிழ்.
| SAC code | Service | GST rate |
|---|---|---|
998811 | Meat processing services | 5% |
998812 | Fish processing services | 5% |
998813 | Fruit and vegetables processing services | Nil or 1.5% or 5% or 18% |
998814 | Vegetable and animal oil and fat manufacturing services | 5% |
998815 | Dairy product manufacturing services | 5% |
998816 | Other food product manufacturing services | 5% |
998817 | Prepared animal feeds manufacturing services | 5% |
998818 | Beverage manufacturing services | Nil or 1.5% or 5% or 18% |
998819 | Tobacco manufacturing services nowhere else classified | 18% |
998821 | Textile manufacturing services | 5% |
998822 | Wearing apparel manufacturing services | 5% |
998823 | Leather and leather product manufacturing services | Nil or 1.5% or 5% or 18% |
998829 | Textile, wearing apparel and leather manufacturing services other than services by way of job work specified above. | Nil or 1.5% or 5% or 18% |
998831 | Wood and wood product manufacturing services | Nil or 1.5% or 5% or 18% |
998832 | Paper and paper product manufacturing services | Nil or 1.5% or 5% or 18% |
998839 | Wood and paper manufacturing services other than services by way of job work specified above | 18% |
998841 | Coke and refined petroleum product manufacturing services | Nil or 1.5% or 5% or 18% |
998842 | Chemical product manufacturing services | Nil or 1.5% or 5% or 18% |
998843 | Pharmaceutical product manufacturing services | 5% |
998849 | Petroleum, chemical and pharmaceutical products manufacturing services other than services by way of job work specified above | 18% |
998851 | Rubber and plastic product manufacturing services | Nil or 1.5% or 5% or 18% |
998852 | Plastic product manufacturing services | Nil or 1.5% or 5% or 18% |
998853 | Other non-metallic mineral product manufacturing services | Nil or 1.5% or 5% or 18% |
998859 | Rubber, plastic and other non-metallic mineral product manufacturing services, other than services by way of job work specified above. | 18% |
998860 | Basic metal manufacturing services | 18% |
998861 | Services by way of job work in relation to basic metals | Nil or 1.5% or 5% or 18% |
998869 | Basic metal manufacturing services, other than services by way of job work specified above | 18% |
998871 | Structural metal product, tank, reservoir and steam generator manufacturing services | 18% |
998872 | Weapon and ammunition manufacturing services | 18% |
998873 | Other fabricated metal product manufacturing and metal treatment services | Nil or 1.5% or 5% or 18% |
998874 | Computer, electronic and optical product manufacturing services | Nil or 1.5% or 5% or 18% |
998875 | Electrical equipment manufacturing services | 18% |
998876 | General-purpose machinery manufacturing services nowhere else classified | 18% |
998877 | Special-purpose machinery manufacturing services | 18% |
998879 | Fabricated metal product, machinery and equipment manufacturing services, other than services by way of job work specified above | 18% |
998881 | Motor vehicle and trailer manufacturing services | 18% |
998882 | Other transport equipment manufacturing services | 18% |
998883 | Services by way of job work in relation to bus body building | Nil or 1.5% or 5% or 18% |
998889 | Transport equipment manufacturing services, other than job work services specified above | 18% |
998891 | Furniture manufacturing services | 18% |
998892 | Jewellery manufacturing services | Nil or 1.5% or 5% or 18% |
998893 | Imitation jewellery manufacturing services | 5% |
998894 | Musical instrument manufacturing services | 18% |
998895 | Sports goods manufacturing services | 18% |
998896 | Game and toy manufacturing services | 18% |
998897 | Medical and dental instrument and supply manufacturing services | 18% |
998898 | Other manufacturing services nowhere else classified | 18% |
998899 | Other manufacturing services nowhere else classified | 18% |
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.
