GST Rate on Job work food
The GST rate on job work food is 5%, under SAC code 998811 (food, beverage and tobacco manufacturing services on inputs owned by others (job work)). Here is the full breakdown, a worked example, and related rates in Services.
GST rate breakdown for job work food
- GST rate: 5%
- Intra-state: 2.5% CGST + 2.5% SGST
- Inter-state: 5% IGST
- SAC code on the invoice: 998811
- Also covers: contract manufacturing food
Rates reflect the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Confirm the current rate on the official GST portal before invoicing.
Worked example: GST on job work food
- Taxable value: ₹10,000
- GST (5%): ₹500
- Within state: ₹250 CGST + ₹250 SGST
- To another state: ₹500 IGST
- Invoice total: ₹10,500
FAQs about GST on job work food
What is the GST rate on job work food?
The GST rate on job work food is 5%. Intra-state it is 2.5% CGST + 2.5% SGST; inter-state it is 5% IGST. Job work food falls under SAC code 998811.
What is the HSN code for job work food?
Job work food falls under SAC code 998811, which covers food, beverage and tobacco manufacturing services on inputs owned by others (job work). Show this code on every GST tax invoice line for job work food.