SAC 998932 is the services accounting code for non-ferrous metal casting services, under heading 9989 (other manufacturing services; publishing, printing and reproduction services; materials recovery services). GST is 18%: 9% CGST + 9% SGST within a state, or 18% IGST to another state. Rates as of 2026-10-21.
SAC 998932 at a glance
| SAC (6 digits) | 998932 |
|---|---|
| Group (5 digits) | 99893 |
| Heading (4 digits) | 9989: Other manufacturing services; publishing, printing and reproduction services; materials recovery services |
| Section | 8: Business and production services |
| Description | Non-ferrous metal casting services |
| GST rate | 18% |
| Within the state | 9% CGST + 9% SGST (or UTGST) |
| To another state | 18% IGST |
Other manufacturing services; publishing, printing and reproduction services; materials recovery services: 18% under 11/2017-CT(R), S. No. 27.
Rate entry for SAC 998932
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. 27 | Other manufacturing services; publishing, printing and reproduction services; materials recovery services | 18% | None |
Worked example: a ₹1,000 bill under SAC 998932
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 998932 on your invoice
Notification 78/2020-Central Tax requires at least 4 digits of the SAC (9989) on B2B tax invoices when aggregate turnover in the previous year was up to ₹5 crore, and 6 digits (998932) 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 9989
- SAC 998931: Iron and steel casting services (18%)
- SAC 998933: Metal forging, pressing, stamping, roll forming and powder metallurgy services (18%)
- SAC 998911: Publishing, on a fee or contract basis (18%)
- SAC 998912: Printing and reproduction services of recorded media, on a fee or contract basis (18%)
- SAC 998920: Moulding, pressing, stamping, extruding and similar plastic manufacturing services (18%)
- SAC 998941: Metal waste and scrap recovery (recycling) services, on a fee or contract basis (18%)
- SAC 998942: Non-metal waste and scrap recovery (recycling) services, on a fee or contract basis (18%)
- SAC 998950: Other manufacturing services, publishing, printing and reproduction services, materials recovery services nowhere else classified (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.