Q3SAC Code 9988
Manufacturing services on physical inputs (goods) owned
Manufacturing services on physical inputs (goods) owned by others
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Codes under 9988
| Code | Description |
|---|---|
| 9988 11 | Meat processing services |
| 9988 12 | Fish processing services |
| 9988 13 | Fruit and vegetables processing services |
| 9988 14 | Vegetable and animal oil and fat manufacturing services |
| 9988 15 | Dairy product manufacturing services |
| 9988 16 | Other food product manufacturing services |
| 9988 17 | Prepared animal feeds manufacturing services |
| 9988 18 | Beverage manufacturing services |
| 9988 19 | Tobacco manufacturing services nowhere else classified |
| 9988 21 | Textile manufacturing services |
| 9988 22 | Wearing apparel manufacturing services |
| 9988 23 | Leather and leather product manufacturing services |
| 9988 29 | Textile, wearing apparel and leather manufacturing services other than services by way of job work specified above. |
| 9988 31 | Wood and wood product manufacturing services |
| 9988 32 | Paper and paper product manufacturing services |
| 9988 39 | Wood and paper manufacturing services other than services by way of job work specified above |
| 9988 41 | Coke and refined petroleum product manufacturing services |
| 9988 42 | Chemical product manufacturing services |
| 9988 43 | Pharmaceutical product manufacturing services |
| 9988 49 | Petroleum, chemical and pharmaceutical products manufacturing services other than services by way of job work specified above |
| 9988 51 | Rubber and plastic product manufacturing services |
| 9988 52 | Plastic product manufacturing services |
| 9988 53 | Other non-metallic mineral product manufacturing services |
| 9988 59 | Rubber, plastic and other non-metallic mineral product manufacturing services, other than services by way of job work specified above. |
| 9988 60 | Basic metal manufacturing services |
| 9988 61 | Services by way of job work in relation to basic metals |
| 9988 69 | Basic metal manufacturing services, other than services by way of job work specified above |
| 9988 71 | Structural metal product, tank, reservoir and steam generator manufacturing services |
| 9988 72 | Weapon and ammunition manufacturing services |
| 9988 73 | Other fabricated metal product manufacturing and metal treatment services |
| 9988 74 | Computer, electronic and optical product manufacturing services |
| 9988 75 | Electrical equipment manufacturing services |
| 9988 76 | General-purpose machinery manufacturing services nowhere else classified |
| 9988 77 | Special-purpose machinery manufacturing services |
| 9988 79 | Fabricated metal product, machinery and equipment manufacturing services, other than services by way of job work specified above |
| 9988 81 | Motor vehicle and trailer manufacturing services |
| 9988 82 | Other transport equipment manufacturing services |
| 9988 83 | Services by way of job work in relation to bus body building |
| 9988 89 | Transport equipment manufacturing services, other than job work services specified above |
| 9988 91 | Furniture manufacturing services |
| 9988 92 | Jewellery manufacturing services |
| 9988 93 | Imitation jewellery manufacturing services |
| 9988 94 | Musical instrument manufacturing services |
| 9988 95 | Sports goods manufacturing services |
| 9988 96 | Game and toy manufacturing services |
| 9988 97 | Medical and dental instrument and supply manufacturing services |
| 9988 98 | Other manufacturing services nowhere else classified |
| 9988 99 | Other manufacturing services nowhere else classified |
Frequently Asked Questions
What is the SAC code for manufacturing services on physical inputs (goods) owned?
The SAC code for manufacturing services on physical inputs (goods) owned is 9988.
What is the GST rate on manufacturing services on physical inputs (goods) owned?
GST rates for services under this heading depend on the exact service and who provides it — see the applicable GST notification rather than a single figure here.
How many digits of the SAC code go on a GST invoice?
The same turnover-based rule as HSN applies: businesses above ₹5 crore generally show 6 digits, smaller businesses show 4 digits on B2B invoices. Check the current e-invoicing/HSN notification for the exact threshold that applies to you.
Rates as per Notifications No. 9/2025-Central Tax (Rate), 10/2025-Central Tax (Rate), 13/2025-Central Tax (Rate) and 19/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.