SAC code 998823 — Leather and leather product manufacturing services
SAC · sac18%Leather and leather product manufacturing services
Manufacturing or processing services performed on leather and leather products owned by the customer, such as tanning, dyeing, stitching, and finishing of leather goods. This covers job work done on leather materials supplied by the client.
current gst rate
| igst | cgst | sgst | condition |
|---|---|---|---|
| 1.5% | 0.75% | 0.75% | S.No 26(ib): Services by way of job work in relation to diamonds falling under chapter 0.75 - 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); |
| 5% | 2.5% | 2.5% | S.No 26(iii): (iii) Tailoring services. |
| 12% | 6% | 6% | S.No 26(id): Services by way of job work other than 6 - |
| 12% | 6% | 6% | S.No 26(iia): (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 CGST @ 6per cent. |
| 18% | 9% | 9% | S.No 26(ica): (ica) Services by way of job work in relation to manufacture of alcoholic liquor for human consumption (B) in item (id), for the brackets, letters and word "(i), (ia), (ib) and (ic)", the |
| 18% | 9% | 9% | S.No 26(iv): (iv) Manufacturing services on physical inputs (goods) owned by others, other than (i), (ia), (ii), (iia) and (iii) above. |
| 18% | 9% | 9% | S.No 26(ic): Services by way of job work in relation 9 - to bus body building; |
| 18% | 9% | 9% | S.No 26(ii): (ii) Other manufacturing services; publishing, printing and reproduction services; materials recovery services, other than (i) above. |
source: 11/2017-Central Tax (Rate) · effective 2017-06-28 · rate inherited from 9988 · all codes at 18%
gst calculator — pre-filled with this rate
products commonly classified here
leather shoe manufacturing servicescustom leather workleather bag manufacturing servicesleather belt manufacturing servicesleather dyeing job workleather embossing servicesleather finishing servicesleather goods job workleather jacket manufacturing servicesleather processing servicesleather product stitching servicesleather tanning servicesleather wallet manufacturing services
sibling codes
- 998811Meat processing services
- 998812Fish processing services
- 998813Fruit and vegetables processing services
- 998814Vegetable and animal oil and fat manufacturing services
- 998815Dairy product manufacturing services
- 998816Other food product manufacturing services
- 998817Prepared animal feeds manufacturing services
- 998818Beverage manufacturing services
- 998819Tobacco manufacturing services nowhere else classified
- 998821Textile manufacturing services
- 998822Wearing apparel manufacturing services
- 998829Textile, wearing apparel and leather manufacturing services other than services by way of job w
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compiled from official sources · not tax advice · verify with your tax advisor before filing