What is the GST rate for SAC Code 9988?

SAC Code 9988 (Manufacturing services on physical inputs (job work)) attracts 12% GST — CGST 6% + SGST 6% intra-state, or IGST 12% inter-state.

What does SAC Code 9988 cover?

SAC Code 9988 covers: Manufacturing services on physical inputs (job work).

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SAC Code 9988 — Manufacturing services on physical inputs (job work)

12%

Services · SAC

Manufacturing services on physical inputs (job work)

GST rate for sac code 9988

GST rate explained

This attracts 12% GST — the standard-merit slab. For intra-state supply this is charged as CGST 6% + SGST 6%; for inter-state supply as IGST 12%.

Calculate the exact GST amount on your invoice value with the free GST Calculator, or verify a supplier's GSTIN with the GST Health Check.

How many digits of SAC Code on the invoice?

Your turnover	Digits required on B2B invoice
Up to ₹5 crore	4-digit SAC Code
Above ₹5 crore	6-digit SAC Code
Exports / imports	8-digit SAC Code

Wrong or missing SAC Code can mean a wrong GST rate, GSTR-1 mismatches and a penalty up to ₹50,000 (₹25,000 CGST + ₹25,000 SGST) under section 125.

Related SAC codes

9985 · Support services (security, clea… · 18%9986 · Support services to agriculture,… · 0%9987 · Maintenance, repair and installa… · 18%9989 · Other manufacturing services · 18%9991 · Public administration and other … · 0%9992 · Education services (school, coll… · 0%

Browse all HSN/SAC codes with GST rates → · Search by product name →

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Indicative chapter-level rate as per current GST notifications; exact rate can vary by sub-heading and exemptions. Verify before filing. Updated 2026-06-11.