This attracts 5% GST — the concessional slab for essential goods and services. For intra-state supply this is charged as CGST 2.5% + SGST 2.5%; for inter-state supply as IGST 5%.
Calculate the exact GST amount on your invoice value with the free GST Calculator, work out ITC utilisation with the GST Set-off Calculator, or verify a supplier's GSTIN with the GST Health Check.
| SAC | Service |
|---|---|
| 998811 | Meat processing services |
| 998812 | Fish processing services |
| 998813 | Fruit and vegetables processing services |
| 998814 | Vegetable and animal oil and fat manufacturing services |
| 998815 | Dairy product manufacturing services |
| 998816 | Other food product manufacturing services |
| 998817 | Prepared animal feeds manufacturing services |
| 998818 | Beverage manufacturing services |
| 998819 | Tobacco manufacturing services n.e.c. |
| 998821 | Textile manufacturing services |
| 998822 | Wearing apparel manufacturing services |
| 998823 | Leather and leather product manufacturing services |
| 998831 | Wood and wood product manufacturing services |
| 998832 | Paper and paper product manufacturing services |
| 998841 | Coke and refined petroleum product manufacturing services |
| 998842 | Chemical product manufacturing services |
| 998843 | Pharmaceutical product manufacturing services |
| 998851 | Rubber and plastic product manufacturing services |
| 998852 | Plastic product manufacturing services |
| 998853 | Other non-metallic mineral product manufacturing services |
| 998860 | Basic metal manufacturing services |
| 998871 | Structural metal product, tank, reservoir and steam generator manufacturing services |
| 998872 | Weapon and ammunition manufacturing services |
| 998873 | Other fabricated metal product manufacturing and metal treatment services |
| 998874 | Computer, electronic and optical product manufacturing services |
| 998875 | Electrical equipment manufacturing services |
| 998876 | General-purpose machinery manufacturing services n.e.c. |
| 998877 | Special-purpose machinery manufacturing services |
| 998881 | Motor vehicle and trailer manufacturing services |
| 998882 | Other transport equipment manufacturing services |
| 998891 | Furniture manufacturing services |
| 998892 | Jewellery manufacturing services |
| 998893 | Imitation jewellery manufacturing services |
| 998894 | Musical instrument manufacturing services |
| 998895 | Sports goods manufacturing services |
| 998896 | Game and toy manufacturing services |
| 998897 | Medical and dental instrument and supply manufacturing services |
| 998898 | Other manufacturing services n.e.c. |
Sub-codes as per the GST Scheme of Classification of Services. The heading rate above applies unless a specific rate-notification entry or exemption covers the sub-code (for example, renting of a residential dwelling to an individual for personal use under 997211 is exempt). Businesses above ₹5 crore turnover must quote the 6-digit code on B2B invoices.
| 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.
Browse all HSN/SAC codes with GST rates → · Search by product name →
KyaTax handles GST end-to-end — registration ₹1,999, monthly returns from ₹999/month, notices. 100% online, WhatsApp updates.
GST Registration ₹1,999 → 💬 Ask an Expert FreeIndicative chapter-level rate as per current GST notifications; exact rate can vary by sub-heading and exemptions. Verify before filing. Updated 2026-10-20.