SAC code 9988

Heading in chapter 99 — All Services

SAC code
9988

Manufacturing services on physical inputs (goods) owned by others

Classification

Code typeSAC — Services Accounting Code
LevelHeading (4 digits)
Chapter 99All Services
Heading 9988Manufacturing services on physical inputs (goods) owned by others

48 codes under SAC 9988

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 nowhere else classified
998821Textile manufacturing services
998822Wearing apparel manufacturing services
998823Leather and leather product manufacturing services
998829Textile, wearing apparel and leather manufacturing services other than services by way of job work specified above
998831Wood and wood product manufacturing services
998832Paper and paper product manufacturing services
998839Wood and paper manufacturing services other than services by way of job work specified above
998841Coke and refined petroleum product manufacturing services
998842Chemical product manufacturing services
998843Pharmaceutical product manufacturing services
998849Petroleum, chemical and pharmaceutical products manufacturing services other than services by way of job work specified above
998851Rubber and plastic product manufacturing services
998852Plastic product manufacturing services
998853Other non-metallic mineral product manufacturing services
998859Rubber, plastic and other non-metallic mineral product manufacturing services, other than services by way of job work specified above
998860Basic metal manufacturing services
998861Services by way of job work in relation to basic metals
998869Basic metal manufacturing services, other than services by way of job work specified above
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 nowhere else classified
998877Special-purpose machinery manufacturing services
998879Fabricated metal product, machinery and equipment manufacturing services, other than services by way of job work specified above
998881Motor vehicle and trailer manufacturing services
998882Other transport equipment manufacturing services
998883Services by way of job work in relation to bus body building
998889Transport equipment manufacturing services, other than job work services specified above
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 nowhere else classified
998899Other manufacturing services nowhere else classified

Using SAC 9988 in GST

On GST invoices, a business with annual turnover up to ₹5 crore must show at least the first 4 digits (9988) on B2B invoices, and a business above ₹5 crore must show 6 digits on all invoices. The full 8-digit code is used for imports and exports.

The GST rate depends on the exact goods or service and any conditions in the rate notification, so it is not listed here. Check the official CBIC GST rate finder, then work out the tax with the GST calculator or make a bill with the GST invoice generator.

Frequently asked questions

What is SAC code 9988?

SAC code 9988 is the heading for: Manufacturing services on physical inputs (goods) owned by others.

What is the GST rate for SAC 9988?

GST rates are set by CBIC rate notifications and can depend on conditions, so check the CBIC GST rate finder for SAC 9988 before invoicing.

How many codes are under SAC 9988?

48 more detailed codes are listed directly under SAC 9988 in the GST list.