SAC code directory

SAC Code 9988: Manufacturing services on physical inputs (goods) owned by others

Service Accounting Codes (SAC) classify services under GST. Below are all 6-digit SAC codes under this heading, with the GST rate guide.


All 6-digit SAC codes under this heading

SAC codeDescription
998811Meat processing services
998812Fish processing services
998813Fruit and vegetables processing services
998814Vegetable and animal oil and fat manufacturing services
998815Dairy product manufacturing services
998816Other food product manufacturing services
998817Prepared animal feeds manufacturing services
998818Beverage manufacturing services
998819Tobacco manufacturing services n.e.c.
998821Textile manufacturing services
998822Wearing apparel manufacturing services
998823Leather and leather product manufacturing services
998831Wood and wood product manufacturing services
998832Paper and paper product manufacturing services
998841Coke and refined petroleum product manufacturing services
998842Chemical product manufacturing services
998843Pharmaceutical product manufacturing services
998851Rubber and plastic product manufacturing services
998852Plastic product manufacturing services
998853Other non-metallic mineral product manufacturing services
998860Basic metal manufacturing services
998871Structural metal product, tank, reservoir and steam generator manufacturing services
998872Weapon and ammunition manufacturing services
998873Other fabricated metal product manufacturing and metal treatment services
998874Computer, electronic and optical product manufacturing services
998875Electrical equipment manufacturing services
998876General-purpose machinery manufacturing services n.e.c.
998877Special-purpose machinery manufacturing services
998881Motor vehicle and trailer manufacturing services
998882Other transport equipment manufacturing services
998891Furniture manufacturing services
998892Jewellery manufacturing services
998893Imitation jewellery manufacturing services
998894Musical instrument manufacturing services
998895Sports goods manufacturing services
998896Game and toy manufacturing services
998897Medical and dental instrument and supply manufacturing services
998898Other manufacturing services n.e.c.


GST rate guide for these services

Job work on textiles, leather, jewellery, food products and printing is generally taxed at 5%. Other manufacturing services on goods owned by others are taxed at 18%.

Browse the full SAC code list or search any HSN or SAC code.


The GST rate for a service depends on its exact description in the rate notification, who provides it and who receives it. Some services are exempt or taxed under reverse charge. Confirm the rate before you raise invoices.


Frequently asked questions


Is the SAC code mandatory on GST invoices?


Yes. Service providers must show the SAC code on tax invoices: at least 4 digits if aggregate turnover in the previous year was up to ₹5 crore (for B2B invoices), and 6 digits if turnover was above ₹5 crore.


What is the difference between HSN and SAC codes?


HSN codes classify goods and SAC codes classify services. SAC codes start with 99, which is chapter 99 of the GST classification, followed by the heading and group of the service.


Where do I report SAC codes in GST returns?


SAC codes are reported in the HSN-wise summary of outward supplies in GSTR-1 and in the annual return GSTR-9, along with the taxable value and tax for each code.


Need help with classification or GST rates? GST registration and return filing or book a free consultation with our CA-led team.