GST Rate on Job Work: 18%

SAC 998898 · 9% CGST + 9% SGST intra-state, or 18% IGST interstate.

Manufacturing services on inputs owned by others — job work — attract 5% for registered-principal textile, leather, and certain notified sectors, and generally 12–18% otherwise under the SAC 9988 group. The principal's registration status and the sector decide.

Worked example at 18%

Taxable value: ₹10,000
CGST (9%): ₹900.00
SGST (9%): ₹900.00
Invoice total: ₹11,800.00

Interstate, the same sale shows a single IGST line of ₹1,800.00. Try your own numbers in the GST calculator.

Classification

Job Work is a service classified under SAC 998898 — see the full classification page for the official description, parent and related codes, and digit-length rules. Rates follow GST Council notifications and can change; the rate shown here is the one typically associated with this classification.

Also at 18% GST

Accounting & Bookkeeping SAC 998222 Advertising Services SAC 998361 Biscuits HSN 190531 Ceramic & Vitrified Tiles HSN 690721 Chocolate HSN 1806 Commercial Rent SAC 997212 Cosmetics HSN 330499 Courier Services SAC 996811

Frequently asked questions

Job work for a registered principal is 12% for most engineering work; services to unregistered principals or outside the notified entries default to 18%. Verify the current entry for your sector.

For a sale within one state, the 18% splits equally into 9% CGST and 9% SGST. For an interstate sale it is charged as a single 18% IGST — the total tax is the same either way.

SAC code 998898. The code appears on every invoice line and flows into the GSTR-1 summary.

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