Heading 9988 (Manufacturing services on physical inputs (goods) owned by others)
Services – Rates of Tax
GST
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Heading 9988 (Manufacturing services on physical inputs (goods) owned by others)
(i) Services by way of job work in relation to diamonds falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);
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(ii) Services by way of job work in relation to-
(a) all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);
(b) all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975), except dog and cat food falling under heading 2309 of the said chapter
(c) goods falling under Chapter 30 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);
(d) Hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);
Provided that nothing contained in c
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ion;
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(iv) Services by way of job work other than (i), (ii), and (iii) above.
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(v) Services by way of any treatment or process on goods belonging to another person, in relation to
a.- printing of newspapers, books (including Braille books), journals and periodicals;
b. printing of all goods falling under Chapter 48 or 49 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) which attract integrated tax @5% or Nil.
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(vi) Tailoring services.
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(vii) Services by way of any treatment or process on goods belonging to another person, other than (v) and (vi) above.
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Notes:
As Amended vide Notification No. 15/2025- Integrated Tax (Rate) dated 16-09-2025 w.e.f. 22-09-2025 before it was read as,
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Heading 9988 (Manufacturing services on physical inputs (goods) owned by others)
(i) Services by way of job work in relation to-
(a) Printing of newspapers;
11[(b) Textiles and textile products falling under Chapter 50 to 63 in the F
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dated the 15th September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1158 (E), dated the 15th September, 2017 as amended from time to time.]
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30[(ia) Services by way of job work in relation to-
(a) manufacture of umbrella;
(b) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 12 per cent.
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112[(ib) Services by way of job work in relation to diamonds falling under chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)
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(ic) Services by way of job work in relation to bus body building;
116[Explanation- For the purposes of this entry, the term “bus body building” shall include building of body on chassis of any vehicle falling under chapter 87 in the First Schedule to the Customs Tariff Act, 1975.]
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126[(ica) Services by way of job work in relation to manufacture of alcoholic liquor for human consumption
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(id
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nufacture of alcoholic liquor for human consumption. [ See para 11 of Circular No. 164/20/2021-GST dated 06.10.2021 ]
* Clarification on job work on the “composite supply of milling of wheat and fortification thereof by miller, or of paddy into rice, provided that value of goods supplied in such composite supply (goods used for fortification, packing material etc) does not exceed 25% of the value of composite supply” [ See Circular No. 153/09/2021-GST dated 17.06.2021 ]
* Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification No. 11/2017-Central Tax (Rate) dated 28-06-2017. [ Circular No. 126/45/2019-GST dated 22.11.2019 ]
* Clarifications regarding on GST rates on the activity of bus body building. [ See para 12 of Circular No. 52/26/2018-GST dated 09.08.2018 ]
* Clarification on whether custom milling of paddy by Rice millers for Civil Supplies Corporation is liable to GST or is exempted. [ Se
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iff Act, 1975 (51of 1975).
44[(ea) manufacture of leather goods or footwear falling under Chapter 42 or 64 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) respectively;]
29[(f) all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) ;
(g) all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) , except dog and cat food put up for retail sale falling under tariff item 23091000 of the said chapter;
(h) manufacture of clay bricks falling under tariff item 69010010 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);]
42[(i) manufacture of handicraft goods.
Explanation. – The term “handicraft goods” shall have the same meaning as assigned to it in the notification No. 32/2017 -Central Tax, dated the 15th September, 2017 published in the Gazette of India, Extraordi
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nd (ica)] above;
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13[(ii) Services by way of any treatment or process on goods belonging to another person, in relation to-
(a) printing of newspapers;
(b) printing of books (including Braille books), journals and periodicals.
31[(c) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 5 per cent. or Nil.]
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32[(iia) Services by way of any treatment or process on goods belonging to another person, in relation to printing of all goods falling under Chapter 48 or 49, which attract IGST @ 12 per cent.
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54[(iii) Tailoring services.
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(iv) Manufacturing services on physical inputs (goods) owned by others, other than 128[(i), (ia), (ib), (ic), (ica), (id), (ii), (iia) and (iii)] above.
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Clarification
* Clarification that the job work services supplied by contract manufacturers to brand owners for manufacture of alcoholic liquor for human consumption. [ See para 11 of&nbs
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Notes:
As Amended vide Notification No. 06/2021- Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as,
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Heading 9988 (Manufacturing services on physical inputs (goods) owned by others)
(i) Services by way of job work in relation to-
(a) Printing of newspapers;
11[(b) Textiles and textile products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);]
27[(c) all products 111[, other than diamonds,] falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); ]
(d) Printing of books (including Braille books), journals and periodicals;
28[(da) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 5 per cent. or Nil;]
(e) Processing of hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975).
44[(ea) manufacture of leather goods or footwear fa
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dated the 15th September, 2017 as amended from time to time.]
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30[(ia) Services by way of job work in relation to-
(a) manufacture of umbrella;
(b) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 12 per cent.
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112[(ib) Services by way of job work in relation to diamonds falling under chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)
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(ic) Services by way of job work in relation to bus body building;
116[Explanation- For the purposes of this entry, the term “bus body building” shall include building of body on chassis of any vehicle falling under chapter 87 in the First Schedule to the Customs Tariff Act, 1975.]
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(id) Services by way of job work other than (i), (ia), (ib) and (ic) above;
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13[(ii) Services by way of any treatment or process on goods belonging to another person, in relation to-
(a) printing of newspapers;
(b) printing of books (including Braille
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ch composite supply (goods used for fortification, packing material etc) does not exceed 25% of the value of composite supply” [ See Circular No. 153/09/2021-GST dated 17.06.2021 ]
* Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification No. 11/2017-Central Tax (Rate) dated 28-06-2017. [ Circular No. 126/45/2019-GST dated 22.11.2019 ]
* Clarifications regarding on GST rates on the activity of bus body building. [ See para 12 of Circular No. 52/26/2018-GST dated 09.08.2018 ]
* Clarification on whether custom milling of paddy by Rice millers for Civil Supplies Corporation is liable to GST or is exempted. [ See Circular No. 19/19/2017-GST dated 20.11.2017 ]
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Notes:
As Amended vide Notification No. 19/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f. 1-10-2019 [and Notification No. 25/2019-Integrated Tax (Rate) dated 22-11-2019], before it was read as,
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Heading 9
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ct, 1975 (51of 1975) ;
(g) all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975), except dog and cat food put up for retail sale falling under tariff item 23091000 of the said chapter;
(h) manufacture of clay bricks falling under tariff item 69010010 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);]
42[(i) manufacture of handicraft goods.
Explanation. – The term “handicraft goods” shall have the same meaning as assigned to it in the notification No. 32/2017 -Central Tax, dated the 15th September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1158 (E), dated the 15th September, 2017 as amended from time to time.]
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30[(ia) Services by way of job work in relation to-
(a) manufacture of umbrella;
(b) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 12 per cent.
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13[(ii) Services by way of any treatm
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s body building. [ See para 12 of Circular No. 52/26/2018-GST dated 09.08.2018 ]
* Clarification on whether custom milling of paddy by Rice millers for Civil Supplies Corporation is liable to GST or is exempted. [ See Circular No. 19/19/2017-GST dated 20.11.2017 ]
Notes:
As amended vide Notification No. 1/2018-Integrated Tax (Rate), Dated 25-01-2018, before it was read as:
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Heading 9988 (Manufacturing services on physical inputs (goods) owned by others)
(i) Services by way of job work in relation to-
(a) Printing of newspapers;
11[(b) Textiles and textile products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);]
27[(c) all products falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); ]
(d) Printing of books (including Braille books), journals and periodicals;
28[(da) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 5 per cent. or
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from time to time.]
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30[(ia) Services by way of job work in relation to-
(a) manufacture of umbrella;
(b) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 12 per cent.
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13[(ii) Services by way of any treatment or process on goods belonging to another person, in relation to-
(a) printing of newspapers;
(b) printing of books (including Braille books), journals and periodicals.
31[(c) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 5 per cent. or Nil.]
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32[(iia) Services by way of any treatment or process on goods belonging to another person, in relation to printing of all goods falling under Chapter 48 or 49, which attract IGST @ 12 per cent.
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(iii) Manufacturing services on physical inputs (goods) owned by others, other than (i) 33[, (ia), (ii) and (iia)] above.
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Clarification
* Clarification on whether custom milling of paddy by Rice mille
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75 (51of 1975).
29[(f) all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) ;
(g) all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975), except dog and cat food put up for retail sale falling under tariff item 23091000 of the said chapter;
(h) manufacture of clay bricks falling under tariff item 69010010 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);]
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30[(ia) Services by way of job work in relation to-
(a) manufacture of umbrella;
(b) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 12 per cent.
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13[(ii) Services by way of any treatment or process on goods belonging to another person, in relation to-
(a) printing of newspapers;
(b) printing of books (including Braille books), journals and periodicals.
31[(c) printing of all goods falling under Chapter 48 or 4
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edule to the Customs Tariff Act, 1975 (51of 1975);]
(c) Cut and polished diamonds; precious and semi-precious stones; or plain and studded jewellery of gold and other precious metals, falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);
(d) Printing of books (including Braille books), journals and periodicals;
(e) Processing of hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975).
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13[(ii) Services by way of any treatment or process on goods belonging to another person, in relation to-
(a) printing of newspapers;
(b) printing of books (including Braille books), journals and periodicals.
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(iii) Manufacturing services on physical inputs (goods) owned by others, other than (i) and (ii) above.
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Clarification
* Clarification on whether custom milling of paddy by Rice millers for Civil Supplies Corporation is liabl
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