GST Rate on Pharma job work
The GST rate on pharma job work is 18%, under SAC code 998816 (job work in chemical, pharmaceutical and rubber manufacturing). Here is the full breakdown, a worked example, and related rates in Services.
GST rate breakdown for pharma job work
- GST rate: 18%
- Intra-state: 9% CGST + 9% SGST
- Inter-state: 18% IGST
- SAC code on the invoice: 998816
- Also covers: chemical job work
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 pharma job work
- Taxable value: ₹10,000
- GST (18%): ₹1,800
- Within state: ₹900 CGST + ₹900 SGST
- To another state: ₹1,800 IGST
- Invoice total: ₹11,800
FAQs about GST on pharma job work
What is the GST rate on pharma job work?
The GST rate on pharma job work is 18%. Intra-state it is 9% CGST + 9% SGST; inter-state it is 18% IGST. Pharma job work falls under SAC code 998816.
What is the HSN code for pharma job work?
Pharma job work falls under SAC code 998816, which covers job work in chemical, pharmaceutical and rubber manufacturing. Show this code on every GST tax invoice line for pharma job work.