SAC Code 998871 -- – Structural metal product, tank, reservoir and steam generator manufacturing serv (GST Rate 18%)

SAC Code 998871

Structural metal product, tank, reservoir and steam generator manufacturing services

SAC998871

Structural metal product, tank, reservoir and steam generator manufacturing services

18%
IGST
CGST9%
SGST/UTGST9%
CessNil
Heading: 9988
Subheading: 998871
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 Structural metal product, tank, reservoir and steam generator manufacturing serv. 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.

Frequently asked questions

What is SAC Code 998871?
SAC Code 998871 is the official Service Accounting code for Structural metal product, tank, reservoir and steam generator manufacturing services, as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 998871?
SAC Code 998871 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 998871 belong to?
SAC Code 998871 falls under Chapter 99 -- Services of the GST tariff.
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