Manufacturing services on goods owned by someone else (job work).
Эта страница ещё не переведена, поэтому показана на английском.
Job Work falls under SAC 9988.
Job work is SAC group 9988: you process goods that your client owns. The rate depends on the goods being worked on, from 5% for listed sectors such as textiles, leather and printing to 18% for the residual entry. Job work on goods of a client who is registered must be backed by a delivery challan for the goods sent out.
| Code | Description |
|---|---|
| 9988 | Manufacturing services on physical inputs owned by others (the six digit SAC follows the industry of the goods processed) |
The GST rate on job work is 5% or 18%. Before 22 September 2025 it was 5% or 12% or 18%. 5% for job work on textiles, leather, food, handicrafts, printing of goods of chapters 48 and 49, umbrellas, bricks and pharmaceutical products. 1.5% on diamond processing. 18% on job work not elsewhere covered (12% before 22 September 2025).
| GST rate | Within a state | Between states |
|---|---|---|
| 5% | CGST 2.5% + SGST 2.5% | IGST 5% |
| 18% | CGST 9% + SGST 9% | IGST 18% |
Compare other goods on the GST rates list.
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 9988 |
| Above Rs 5 crore | 6 on every invoice | 9988 plus 2 digits |
Here is how a line for job work looks on a tax invoice within one state: 1 × lot at Rs 40,000.00 each, taxed at 5%. The figures are an example, not a market price.
| Item | SAC | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Job Work | 9988 | 1 × lot | 40,000.00 | 40,000.00 | 1,000.00 | 1,000.00 | 42,000.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 2,000.00 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 99 (Services (SAC)) covers: Services under GST, coded with a Services Accounting Code (SAC) that starts with 99.
Other pages in chapter 99
Products often bought, sold or invoiced together with job work:
Job Work falls under SAC 9988: manufacturing services on goods owned by someone else (job work).
5% for job work on textiles, leather, food, handicrafts, printing of goods of chapters 48 and 49, umbrellas, bricks and pharmaceutical products. 1.5% on diamond processing. 18% on job work not elsewhere covered (12% before 22 September 2025).
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 9988 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits on every invoice.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.