9988 Manufacturing services on physical inputs (goods) owned by others
Heading 9988 of the SAC classification covers manufacturing services on physical inputs (goods) owned by others. The schedule writes 7 entries against it, ranging from 1.5% to 18%, with 18% as the residual rate when no specific entry matches.
- Residual rate18%
- Service codes38
- Schedule entries7
Job work: processing or manufacturing carried out on goods that belong to someone else. The rate depends entirely on what the goods are, which makes this the heading where reading the schedule item matters most.
Is this the right heading for your service?Confirm the code and the rate with an advisor, freeGST rate for SAC 9988
The rate schedule is written against the heading, so these entries govern every service code under 9988. The entry that applies is the one whose description actually matches the supply.
- Nil
- 1.5% applies here
- 5% applies here
- 7.5%
- 12%
- 18% applies here
- 40%
| Entry | What it covers | GST rate | CGST + SGST | Input tax credit |
|---|---|---|---|---|
| (i) | Job work in relation to diamonds falling under Chapter 71 of the Customs Tariff. | 1.5% | 0.75% + 0.75% | Credit available |
| (ii) | Job work in relation to specified goods: food and food products of Chapters 1 to 22, products of Chapter 23 other than dog and cat food, pharmaceutical products of Chapter 30, hides, skins and leather of Chapter 41, printing of newspapers and books, specified printed goods of Chapters 48 and 49, textiles and textile products of Chapters 50 to 63, bricks, goods of Chapter 71 other than diamonds, handicrafts and umbrellas. | 5% | 2.5% + 2.5% | Credit available |
| (iii) | Job work in relation to the manufacture of alcoholic liquor for human consumption. | 18% | 9% + 9% | Credit available |
| (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 |
| (vi) | Tailoring services. | 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.
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.
Exempt supplies under 9988
Where an exemption applies it beats the rate schedule, so check these before reading a rate off the table above.
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.
38 service codes under 9988
Grouped the way the classification groups them. Open the group that matches your kind of service, then pick the code whose official description covers what you supply.
9988 1Food, beverage and tobacco manufacturing services9
9988 2Textile, wearing apparel and leather manufacturing services3
9988 3Wood and paper manufacturing services2
9988 4Petroleum, chemical and pharmaceutical product manufacturing services3
9988 5Rubber, plastic and other non-metallic mineral product manufacturing service3
9988 6Basic metal manufacturing services1
9988 7Fabricated metal product, machinery and equipment manufacturing services7
9988 8Transport equipment manufacturing services2
9988 9Other manufacturing services8
Where SAC 9988 is used
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
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Guides and resources
The invoicing and return rules that decide how this code is actually used.
SAC 9988 questions
What does SAC heading 9988 cover?
Heading 9988 of the SAC classification covers manufacturing services on physical inputs (goods) owned by others. The schedule writes 7 entries against it, ranging from 1.5% to 18%, with 18% as the residual rate when no specific entry matches.
What is the GST rate for heading 9988?
It depends on which entry of the schedule matches the supply. Heading 9988 carries 7 entries at rates from 1.5% to 18%. Where no entry specifically matches, the residual entry applies and the rate is 18%. Several concessional entries are conditional on not taking input tax credit, so read the credit column before choosing.
Are any services under heading 9988 exempt from GST?
Yes. 1 exempt entry touches this heading, including 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. An exemption removes the charge rather than setting a rate, so where it applies it overrides the rate schedule.
Does reverse charge apply to services under heading 9988?
No reverse charge entry is notified against this heading, so the supplier charges GST on the invoice in the normal way. Import of services is a separate rule that can apply to any heading.
How many digits of SAC 9988 do I report?
Report all 4 digits of 9988 on invoices and in the GSTR-1 summary if your aggregate turnover is up to Rs. 5 crore, and the full 6-digit code above that. Pick the 6-digit code from the list on this page.
Nebin Binoy 
