SAC 998872 is the services accounting code for weapon and ammunition manufacturing services, under heading 9988 (manufacturing services on physical inputs (goods) owned by others). GST is 18%: 9% CGST + 9% SGST within a state, or 18% IGST to another state. Rates as of 2026-10-21.
SAC 998872 at a glance
| SAC (6 digits) | 998872 |
|---|---|
| Group (5 digits) | 99887 |
| Heading (4 digits) | 9988: Manufacturing services on physical inputs (goods) owned by others |
| Section | 8: Business and production services |
| Description | Weapon and ammunition manufacturing services |
| GST rate | 18% |
| Within the state | 9% CGST + 9% SGST (or UTGST) |
| To another state | 18% IGST |
Other job work: 18% under 11/2017-CT(R), S. No. 26, item (iv).
Rate entry for SAC 998872
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 (iv) | Other job work | 18% | None |
Worked example: a ₹1,000 bill under SAC 998872
Value of service ₹1,000.00. Client in your state: CGST ₹90.00 + SGST ₹90.00 = ₹180.00, bill total ₹1,180.00. Client in another state (place of supply outside your state): IGST ₹180.00, the same total.
The GST calculator does the same split for any amount.
Putting SAC 998872 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 (998872) 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 998871: Structural metal product, tank, reservoir and steam generator manufacturing services (18%)
- SAC 998873: Other fabricated metal product manufacturing and metal treatment services (18%)
- SAC 998874: Computer, electronic and optical product manufacturing services (18%)
- SAC 998875: Electrical equipment manufacturing services (18%)
- SAC 998876: General-purpose machinery manufacturing services nowhere else classified (18%)
- SAC 998877: Special-purpose machinery manufacturing services (18%)
- SAC 998879: Fabricated metal product, machinery and equipment 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%)
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.