ServiceSAC Heading 9988 (Manufacturing services on physical inputs (goods) owned by others)
Services by way of any treatment or process on goods belonging to another person, other than (v) and (vi) 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 any treatment or process on goods belonging to another person, other than (v) and (vi) 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.