SAC 998853 is the services accounting code for other non-metallic mineral product manufacturing services, under heading 9988 (manufacturing services on physical inputs (goods) owned by others). GST is 5% or 18%, depending on which entry of the rate notification describes the service. Rates as of 2026-10-21.
SAC 998853 at a glance
| SAC (6 digits) | 998853 |
|---|---|
| Group (5 digits) | 99885 |
| Heading (4 digits) | 9988: Manufacturing services on physical inputs (goods) owned by others |
| Section | 8: Business and production services |
| Description | Other non-metallic mineral product manufacturing services |
| GST rate | 5% or 18%, by entry |
The rate depends on which entry describes the service: 5% for job work for: food (Chapters 1 to 22); Chapter 23 products except dog and cat food; Chapter 30 goods; hides, skins and leather (Chapter 41); printing of newspapers, books and periodicals and of Chapter 48/49 goods at 5% or nil; textiles (Chapters 50 to 63); bricks at 5%; Chapter 71 products other than diamonds; handicraft goods; umbrellas (11/2017-CT(R), S. No. 26, item (ii)); 18% for other job work (11/2017-CT(R), S. No. 26, item (iv)).
Rate entries that can apply for SAC 998853
Service rates are set by description in the Table of Notification 11/2017-Central Tax (Rate), heading by heading. The descriptions below summarise each entry; the condition column is part of the rate.
| Entry | Service (summary) | GST | Condition |
|---|---|---|---|
| 11/2017-CT(R), S. No. 26, item (ii) | Job work for: food (Chapters 1 to 22); Chapter 23 products except dog and cat food; Chapter 30 goods; hides, skins and leather (Chapter 41); printing of newspapers, books and periodicals and of Chapter 48/49 goods at 5% or nil; textiles (Chapters 50 to 63); bricks at 5%; Chapter 71 products other than diamonds; handicraft goods; umbrellas | 5% | Not for job work on leather goods or footwear (Chapters 42 and 64). |
| 11/2017-CT(R), S. No. 26, item (iv) | Other job work | 18% | None |
Worked example: a ₹1,000 bill under SAC 998853
Settle which entry applies first; a ₹1,000.00 bill then carries:
- At 5%: CGST ₹25.00 + SGST ₹25.00 (or IGST ₹50.00), total ₹1,050.00.
- At 18%: CGST ₹90.00 + SGST ₹90.00 (or IGST ₹180.00), total ₹1,180.00.
The GST calculator does the same split for any amount.
Putting SAC 998853 on your invoice
Notification 78/2020-Central Tax requires at least 4 digits of the SAC (9988) on B2B tax invoices when aggregate turnover in the previous year was up to ₹5 crore, and 6 digits (998853) on all tax invoices above ₹5 crore. Charge CGST and SGST when the place of supply is in your state and IGST when it is in another state. FundRaksha Book keeps the SAC and rate on each service item, so every bill splits the tax correctly and your party ledgers stay up to date.
Other SAC codes under heading 9988
- SAC 998851: Rubber and plastic product manufacturing services (18%)
- SAC 998852: Plastic product manufacturing services (18%)
- SAC 998859: Rubber, plastic and other non-metallic mineral product manufacturing services, other than services by way of job work specified above (18%)
- SAC 998811: Meat processing services (5% or 18%)
- SAC 998812: Fish processing services (5% or 18%)
- SAC 998813: Fruit and vegetables processing services (5% or 18%)
- SAC 998814: Vegetable and animal oil and fat manufacturing services (5% or 18%)
- SAC 998815: Dairy product manufacturing services (5% or 18%)
- SAC 998816: Other food product manufacturing services (5% or 18%)
- SAC 998817: Prepared animal feeds manufacturing services (5% or 18%)
- SAC 998818: Beverage manufacturing services (5% or 18%)
- SAC 998819: Tobacco manufacturing services nowhere else classified (18%)
- SAC 998821: Textile manufacturing services (5%)
- SAC 998822: Wearing apparel manufacturing services (5%)
- SAC 998823: Leather and leather product manufacturing services (5% or 18%)
- SAC 998829: Textile, wearing apparel and leather manufacturing services other than services by way of job work specified above (18%)
- SAC 998831: Wood and wood product manufacturing services (18%)
- SAC 998832: Paper and paper product manufacturing services (5% or 18%)
- SAC 998839: Wood and paper manufacturing services other than services by way of job work specified above (18%)
- SAC 998841: Coke and refined petroleum product manufacturing services (18%)
Sources
- tutorial.gst.gov.in/downloads/HSN_SAC.xlsx
- taxinformation.cbic.gov.in/view-pdf/1000997/ENG/Notifications
- www.gstcouncil.gov.in/sites/default/files/2024-02/11-rate_notification-cgst-01.04.2019.pdf
- taxinformation.cbic.gov.in/view-pdf/1010453/ENG/Notifications
- taxinformation.cbic.gov.in/view-pdf/1000998/ENG/Notifications
- www.gstcouncil.gov.in/sites/default/files/2024-05/notfctn-78-central-tax-english-2020.pdf
Codes and descriptions: GSTN HSN/SAC master (HSN_SAC.xlsx, sheet SAC_MSTR), file dated 13.10.2026, read on 21.10.2026. Rates: Notification 11/2017-Central Tax (Rate) as amended up to Notification 15/2025-Central Tax (Rate) (in force 22.09.2025), with the individual insurance exemptions of Notification 12/2017-Central Tax (Rate) S. Nos. 36C to 36E.