Kitne Din
ServiceSAC 9988

Job work in relation to manufacture (general) — GST rate 12%

12%GST
Condition: With ITC; varies by sector
CGST (intra-state)6%
SGST / UTGST (intra-state)6%
IGST (inter-state)12%
SAC code9988
CategoryManufacturing Services
Source notificationVerified (11/2017 as amended, 15/2025)

As per Notification Verified (11/2017 as amended, 15/2025), job work in relation to manufacture (general) classified under SAC 9988 attracts 12% GST effective 22 September 2025. On an intra-state supply this is charged as 6% CGST plus 6% SGST; on an inter-state supply the full 12% is charged as IGST. This rate applies subject to the condition: With ITC; varies by sector.

Search all GST rates →

Related SAC codes

9988Heading 9988 (Manufacturing services on physical inputs (goods) owned…5%9988Services by way of job12%9988Services by way of job18%9988Services by way of any5%9988Services by way of any12%9988Manufacturing services18%
Source: CBIC Notifications 9/2025, 10/2025, 15/2025, 16/2025-CT(R) and 02/2025-Compensation Cess (Rate), effective 22 September 2025. Rates are indicative — verify against the official notification before invoicing. Services are notified under Notification 11/2017-CT(R) as amended. This tool does not constitute tax advice.
Schedule → rate legend: I = 5%, II = 18%, III = 40%, IV = 3%, V = 0.25%, VI = 1.5%, VII = 28%; exemption notification = 0%.