Is SAC mandatory on every GST invoice for services?

Yes. Every GST invoice for a service supply must quote the correct 6-digit SAC code in addition to the SAC description. The first two digits identify the service family, the next two narrow the sub-family, and the final two identify the specific service.

Where do I find the official CBIC SAC master?

The CBIC publishes the consolidated HSN_SAC master as an XLSX on the GST portal at tutorial.gst.gov.in/downloads/HSN_SAC.xlsx. FinTax24 SAC Finder mirrors this master and adds free-text search plus group filtering for faster lookup.

SAC CODES · GROUP 9988

SAC Group 9988: Manufacturing services on physical inputs (goods) owned by others

49 service codes fall under SAC group 9988, sourced from the official CBIC HSN_SAC master. Browse the list below or open the full group in the live finder.

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Showing 49 of 49 codes

SAC codes under group 9988 — Manufacturing services on physical inputs (goods) owned by others
SAC Code	Description	Action
9988	Manufacturing services on physical inputs (goods) owned by others
998811	Meat processing services
998812	Fish processing services
998813	Fruit and vegetables processing services
998814	Vegetable and animal oil and fat manufacturing services
998815	Dairy product manufacturing services
998816	Other food product manufacturing services
998817	Prepared animal feeds manufacturing services
998818	Beverage manufacturing services
998819	Tobacco manufacturing services nowhere else classified
998821	Textile manufacturing services
998822	Wearing apparel manufacturing services
998823	Leather and leather product manufacturing services
998829	Textile, wearing apparel and leather manufacturing services other than services by way of job work specified above.
998831	Wood and wood product manufacturing services
998832	Paper and paper product manufacturing services
998839	Wood and paper manufacturing services other than services by way of job work specified above
998841	Coke and refined petroleum product manufacturing services
998842	Chemical product manufacturing services
998843	Pharmaceutical product manufacturing services
998849	Petroleum, chemical and pharmaceutical products manufacturing services other than services by way of job work specified above
998851	Rubber and plastic product manufacturing services
998852	Plastic product manufacturing services
998853	Other non-metallic mineral product manufacturing services
998859	Rubber, plastic and other non-metallic mineral product manufacturing services, other than services by way of job work specified above.
998860	Basic metal manufacturing services
998861	Services by way of job work in relation to basic metals
998869	Basic metal manufacturing services, other than services by way of job work specified above
998871	Structural metal product, tank, reservoir and steam generator manufacturing services
998872	Weapon and ammunition manufacturing services
998873	Other fabricated metal product manufacturing and metal treatment services
998874	Computer, electronic and optical product manufacturing services
998875	Electrical equipment manufacturing services
998876	General-purpose machinery manufacturing services nowhere else classified
998877	Special-purpose machinery manufacturing services
998879	Fabricated metal product, machinery and equipment manufacturing services, other than services by way of job work specified above
998881	Motor vehicle and trailer manufacturing services
998882	Other transport equipment manufacturing services
998883	Services by way of job work in relation to bus body building
998889	Transport equipment manufacturing services, other than job work services specified above
998891	Furniture manufacturing services
998892	Jewellery manufacturing services
998893	Imitation jewellery manufacturing services
998894	Musical instrument manufacturing services
998895	Sports goods manufacturing services
998896	Game and toy manufacturing services
998897	Medical and dental instrument and supply manufacturing services
998898	Other manufacturing services nowhere else classified
998899	Other manufacturing services nowhere else classified

About SAC Group 9988 (Manufacturing services on physical inputs (goods) owned by others)

SAC (Service Accounting Code) group 9988 covers manufacturing services on physical inputs (goods) owned by others. Services supplied under GST are classified under 6-digit SAC codes — the first four digits (9988) identify the service family, and the remaining digits narrow the specific service.

Quote the correct SAC on every GST invoice for services. If a supply mixes goods and services, the principal supply decides the classification. Our experts can confirm the right SAC and the applicable GST rate for your service.