SAC Code 998860 -- – Basic metal manufacturing services (GST Rate 18%)

SAC Code 998860

Basic metal manufacturing services

SAC998860

Basic metal manufacturing services

18%
IGST
CGST9%
SGST/UTGST9%
CessNil
Chapter: Chapter 99 -- Services
Heading: 9988
Subheading: 998860
Source: Notification No. 11/2017 - Central Tax (Rate) (services; 9/2025 reform did not change SAC slabs)
Effective from: 2017-07-01
Last verified: 2026-06-06

When does this rate apply?

Use this SAC Code on tax invoices when supplying Basic metal manufacturing services. GST is charged at 18% (IGST for inter-state, or CGST 9% + SGST 9% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Create an invoice with this code → See all items at 18% →

Related codes from Services

998811
Meat processing services
18%
998812
Fish processing services
18%
998813
Fruit and vegetables processing services
18%
998814
Vegetable and animal oil and fat manufacturing services
18%
998815
Dairy product manufacturing services
18%

Frequently asked questions

What is SAC Code 998860?
SAC Code 998860 is the official Service Accounting code for Basic metal manufacturing services, as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 998860?
SAC Code 998860 attracts GST at 18% (IGST). For intra-state supplies, this is split as CGST 9% + SGST 9%. As per Notification No. 11/2017 - Central Tax (Rate) (services; 9/2025 reform did not change SAC slabs).
Which chapter does SAC Code 998860 belong to?
SAC Code 998860 falls under Chapter 99 -- Services of the GST tariff.
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