SAC 998892 is the services accounting code for jewellery manufacturing services, under heading 9988 (manufacturing services on physical inputs (goods) owned by others). GST is 1.5% or 5%, depending on which entry of the rate notification describes the service. Rates as of 2026-10-21.
SAC 998892 at a glance
| SAC (6 digits) | 998892 |
|---|---|
| Group (5 digits) | 99889 |
| Heading (4 digits) | 9988: Manufacturing services on physical inputs (goods) owned by others |
| Section | 8: Business and production services |
| Description | Jewellery manufacturing services |
| GST rate | 1.5% or 5%, by entry |
The rate depends on which entry describes the service: 1.5% for job work in relation to diamonds (Chapter 71) (11/2017-CT(R), S. No. 26, item (i)); 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)).
Rate entries that can apply for SAC 998892
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 (i) | Job work in relation to diamonds (Chapter 71) | 1.5% | None |
| 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). |
Worked example: a ₹1,000 bill under SAC 998892
Settle which entry applies first; a ₹1,000.00 bill then carries:
- At 1.5%: CGST ₹7.50 + SGST ₹7.50 (or IGST ₹15.00), total ₹1,015.00.
- At 5%: CGST ₹25.00 + SGST ₹25.00 (or IGST ₹50.00), total ₹1,050.00.
The GST calculator does the same split for any amount.
Putting SAC 998892 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 (998892) 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 998891: Furniture manufacturing services (18%)
- SAC 998893: Imitation jewellery manufacturing services (18%)
- SAC 998894: Musical instrument manufacturing services (18%)
- SAC 998895: Sports goods manufacturing services (18%)
- SAC 998896: Game and toy manufacturing services (18%)
- SAC 998897: Medical and dental instrument and supply manufacturing services (18%)
- SAC 998898: Other manufacturing services nowhere else classified (5% or 18%)
- SAC 998899: Other manufacturing services nowhere else classified (5% or 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%)
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.