998860 Basic metal manufacturing services
SAC code 998860 covers basic metal manufacturing services. GST on it is 18%. Other entries of the schedule can apply to a supply under this code, so the rate can be 5% / 18% depending on the exact service.
- GST18%
- CreditCredit available
- Reported as9988 or 998860
Basic metal manufacturing services
As printed in the Scheme of Classification of Services, the Annexure to Notification 11/2017-Central Tax (Rate)SAC 998860 is a 6-digit service code, the SAC a business quotes on an invoice and in GSTR-1. It sits in group 99886 under heading 9988, which is where the rate schedule fixes its GST rate.
Is this the right code for your service?Confirm the code, the rate and the credit position, freeGST rate for SAC 9988 60
The schedule fixes rates at the heading, so these are the entries under 9988 that can apply to this code, most specific first.
Within a state: 9% CGST + 9% SGST or UTGST
Between states: 18% IGST
Other entries can apply to a different supply under this code, from 5% / 18%.
- Nil
- 1.5%
- 5% applies here
- 7.5%
- 12%
- 18% applies here
- 40%
| Entry | What it covers | GST rate | CGST + SGST | Input tax credit |
|---|---|---|---|---|
| (iv) | Job work services not covered by items (i) to (iii). | 18% | 9% + 9% | Credit available |
| (v) | Any treatment or process carried out on goods belonging to another person, in relation to printing of newspapers and books and specified printed goods of Chapters 48 and 49. | 5% | 2.5% + 2.5% | Credit available |
| (vii) Residual | Any treatment or process carried out on goods belonging to another person, other than items (v) and (vi). | 18% | 9% + 9% | Credit available |
More than one entry can apply here. The one that governs is the entry whose description actually matches the supply; where none does, the residual entry sets the rate.
GST calculator for 9988 60
Enter an amount to see the tax breakup, the CGST and SGST split, and what the invoice total comes to.
Indicative math for planning, excluding any cess. Verify the notified rate before invoicing.
Rates shown here are as published in GST rates on services, Notification 11/2017-Central Tax (Rate) as amended up to Notification 15/2025-Central Tax (Rate) and are reproduced for reference. The GST Council revises rates through notifications, including the rate rationalisation effective 22.09.2025 that withdrew the 12% and 28% slabs for most services and introduced a 40% rate for a short list of them. Always verify the current rate and the conditions attached to it on the CBIC GST rates page or the CBIC tax information portal before invoicing or filing. Rates exclude any applicable cess. IncorpX provides assistance for GST registration and return filing if you need help.
Exemptions that can reach this code
These sit under heading 9988. Where one covers your supply it removes the charge entirely, so it beats every rate on this page.
Some supplies under this heading carry no GST at all. An exemption removes the charge rather than setting a rate, so it overrides the schedule where it applies.
- Carrying out an intermediate production process as job work in relation to cultivation of plants and rearing of all life forms of animals, except horses, for food, fibre, fuel, raw material or other similar products. Notification 12/2017-CT(R), entry 55
Source: Exempt services, Notification 12/2017-Central Tax (Rate) as amended up to Notification 16/2025-Central Tax (Rate). Exemptions carry conditions and definitions of their own, so read the notification entry before relying on one.
Where you use SAC code 998860
The same code, at different digit lengths, runs through your invoices, returns and registration.
Rule 46 requires the SAC code on the invoice for every service line, next to its description and value.
Get assistanceThe HSN/SAC summary table of GSTR-1 reports each code with its taxable value and tax: 4 digits up to Rs. 5 crore aggregate turnover, 6 digits above it.
Get assistanceThe services you supply are described with SAC codes when the registration application is prepared for the GST portal.
Get assistanceThe e-invoice schema validates the SAC field before the IRP returns an IRN, so a wrong code fails at generation rather than at assessment.
Get assistance- Classification: Scheme of Classification of Services, Annexure to Notification 11/2017-Central Tax (Rate), Central Board of Indirect Taxes and Customs (cbic-gst.gov.in).
- Rates: GST rates on services, Notification 11/2017-Central Tax (Rate) as amended up to Notification 15/2025-Central Tax (Rate) (CBIC rate finder).
- Exemptions: Exempt services, Notification 12/2017-Central Tax (Rate) as amended up to Notification 16/2025-Central Tax (Rate).
- Reverse charge: Services taxable under reverse charge, Notification 13/2017-Central Tax (Rate) as amended.
- Current position: GST Council notifications published on the CBIC tax information portal.
This directory reproduces government classifications and rate entries for reference. The official gazette and CBIC notifications remain the authoritative sources. IncorpX provides assistance for registrations and filings that use these codes and does not issue the classification or the rates itself.
Get the SAC code and GST rate right the first time
The wrong code can mean the wrong rate, a mismatched GSTR-1 summary or an e-invoice that fails at the portal. Tell us what you supply and an advisor will help you confirm the classification, the rate and the credit position, then assist with the filings that use them.
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Guides and resources
What happens to this code once it is on an invoice, and the rules around it.
SAC 998860 questions
What is SAC code 998860?
SAC code 9988 60 covers basic metal manufacturing services. It is a 6-digit Services Accounting Code in group 99886 under heading 9988 (Manufacturing services on physical inputs (goods) owned by others) of Chapter 99.
What is the GST rate for SAC code 998860?
The GST rate for SAC code 998860 is 18%. Normal input tax credit rules apply. Where a different entry of the schedule matches the supply better, the rate can be 5% / 18%. Within a state the tax splits into equal CGST and SGST; between states the same figure is charged as IGST. GST rates change through Council notifications, including the rationalisation effective 22.09.2025, so verify the current rate on the CBIC portal before invoicing or filing.
Can I claim input tax credit on 998860?
Yes, on the normal conditions of Section 16 of the CGST Act: you hold a tax invoice, the supply was received, the supplier has paid the tax and reported it, and you have filed the return. The rate that applies here carries no special credit restriction.
Does reverse charge apply to SAC 998860?
No reverse charge category is notified for this code, so the supplier charges GST on the invoice in the normal way. Import of a service is a separate rule that can apply to any code.
How many digits of 998860 do I report in GST returns?
On invoices and in the HSN and SAC summary of GSTR-1, report 9988 (4 digits) if your aggregate turnover is up to Rs. 5 crore, and the full 6-digit 998860 above that. Where e-invoicing applies, the schema validates the code before the IRP issues an IRN.
Can I use SAC code 998860 for a similar service?
Only if the official description genuinely covers it. Classification follows the words of the annexure, not convenience, and the code decides the rate. Compare the neighbouring codes in group 99886 before deciding, and take professional advice for a borderline supply.
Nebin Binoy 
