9989 Other manufacturing services; publishing, printing and reproduction services; materials recovery services
Heading 9989 of the SAC classification covers other manufacturing services; publishing, printing and reproduction services; materials recovery services. The schedule writes 2 entries against it, ranging from 12% to 18%, with 18% as the residual rate when no specific entry matches.
- Residual rate18%
- Service codes8
- Schedule entries2
Publishing, printing and reproduction, moulding and casting work, and materials recovery or recycling carried out on a fee or contract basis. The split between printing at 12% and printing at 18% turns on who supplies the content and who supplies the paper.
Is this the right heading for your service?Confirm the code and the rate with an advisor, freeGST rate for SAC 9989
The rate schedule is written against the heading, so these entries govern every service code under 9989. The entry that applies is the one whose description actually matches the supply.
- Nil
- 1.5%
- 5%
- 7.5%
- 12% applies here
- 18% applies here
- 40%
| Entry | What it covers | GST rate | CGST + SGST | Input tax credit |
|---|---|---|---|---|
| (i) | Printing of all goods falling under Chapter 48 or 49 of the Customs Tariff, where only the content is supplied by the publisher and the physical inputs including paper belong to the printer. Where the publisher also supplies the paper, the supply is job work under heading 9988 instead. | 12% | 6% + 6% | Credit available |
| (ii) Residual | Other manufacturing services, publishing, printing and reproduction services, and materials recovery services. | 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.
8 service codes under 9989
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.
9989 1Publishing, printing and reproduction services2
9989 2Moulding, pressing, stamping, extruding and similar plastic manufacturing services1
9989 3Casting, forging, stamping and similar metal manufacturing services3
9989 4Materials recovery (recycling) services, on a fee or contract basis2
Where SAC 9989 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
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
The invoicing and return rules that decide how this code is actually used.
SAC 9989 questions
What does SAC heading 9989 cover?
Heading 9989 of the SAC classification covers other manufacturing services; publishing, printing and reproduction services; materials recovery services. The schedule writes 2 entries against it, ranging from 12% to 18%, with 18% as the residual rate when no specific entry matches.
What is the GST rate for heading 9989?
It depends on which entry of the schedule matches the supply. Heading 9989 carries 2 entries at rates from 12% 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 9989 exempt from GST?
No exempt entry is listed against this heading in the exemption notification. That does not rule out a general exemption reaching a particular supply, so check the notification if you think one applies.
Does reverse charge apply to services under heading 9989?
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 9989 do I report?
Report all 4 digits of 9989 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 
