ServiceSAC Heading 9988 (Manufacturing services on physical inputs (goods) owned by others)
Services by way of job work other than (i), (ii), and (iii) above — GST rate 18%
18%GST
Condition: Effective 22-09-2025; Sl. No. 26 fully substituted
| CGST (intra-state) | 9% |
| SGST / UTGST (intra-state) | 9% |
| IGST (inter-state) | 18% |
| SAC code | Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) |
| Category | Job Work |
| Source notification | 15/2025 |
As per Notification 15/2025, services by way of job work other than (i), (ii), and (iii) above classified under SAC Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) attracts 18% GST effective 22 September 2025. On an intra-state supply this is charged as 9% CGST plus 9% SGST; on an inter-state supply the full 18% is charged as IGST. This rate applies subject to the condition: Effective 22-09-2025; Sl. No. 26 fully substituted.