Rate at a Glance
SAC heading 9988
GST rate guide
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%.
Use this rate in hisabkitab: start free
Rates reflect GST changes effective 22 September 2025. Confirm the rate for your exact product description before filing.
All 38 SAC codes under 9988
| SAC code | Description |
|---|---|
| 998811 | Meat processing services |
| 998812 | Fish processing services |
| 998813 | Fruit and vegetables processing services |
| 998814 | Vegetable and animal oil and fat manufacturing services |
| 998815 | Dairy product manufacturing services |
| 998816 | Other food product manufacturing services |
| 998817 | Prepared animal feeds manufacturing services |
| 998818 | Beverage manufacturing services |
| 998819 | Tobacco manufacturing services n.e.c. |
| 998821 | Textile manufacturing services |
| 998822 | Wearing apparel manufacturing services |
| 998823 | Leather and leather product manufacturing services |
| 998831 | Wood and wood product manufacturing services |
| 998832 | Paper and paper product manufacturing services |
| 998841 | Coke and refined petroleum product manufacturing services |
| 998842 | Chemical product manufacturing services |
| 998843 | Pharmaceutical product manufacturing services |
| 998851 | Rubber and plastic product manufacturing services |
| 998852 | Plastic product manufacturing services |
| 998853 | Other non-metallic mineral product manufacturing services |
| 998860 | Basic metal manufacturing services |
| 998871 | Structural metal product, tank, reservoir and steam generator manufacturing services |
| 998872 | Weapon and ammunition manufacturing services |
| 998873 | Other fabricated metal product manufacturing and metal treatment services |
| 998874 | Computer, electronic and optical product manufacturing services |
| 998875 | Electrical equipment manufacturing services |
| 998876 | General-purpose machinery manufacturing services n.e.c. |
| 998877 | Special-purpose machinery manufacturing services |
| 998881 | Motor vehicle and trailer manufacturing services |
| 998882 | Other transport equipment manufacturing services |
| 998891 | Furniture manufacturing services |
| 998892 | Jewellery manufacturing services |
| 998893 | Imitation jewellery manufacturing services |
| 998894 | Musical instrument manufacturing services |
| 998895 | Sports goods manufacturing services |
| 998896 | Game and toy manufacturing services |
| 998897 | Medical and dental instrument and supply manufacturing services |
| 998898 | Other manufacturing services n.e.c. |
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