SAC code for labour charges.
"Labour charges" is not a code; the SAC depends on what the labour is for. Job work on goods owned by someone else is 9988. Supplying workers or manpower is 9985 (998519, other labour supply). Construction labour is 9954. Repair and maintenance labour is 9987. Pick the row that describes the work on your invoice.
Which code applies
| if it is… | code | gst |
|---|---|---|
| Job work: processing goods owned by your customerManufacturing services on physical inputs (goods) owned by others | 9988 | 0%–18% |
| Supplying labour or manpowerOther employment and labour supply services nowhere else classified | 998519 | 5% or 18% |
| Construction or building workConstruction services | 9954 | 0%–18% |
| Repair, maintenance or installation workMaintenance, repair and installation (except construction) services | 9987 | 5% or 18% |
rates are the current ones for each code; open a code for the notification entry and conditions
Still not sure which one fits? Describe your labour charges in the guided finder →
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compiled from official CBIC sources · not tax advice — verify with your tax advisor before filing