SAC Code 998811: Food, beverage and tobacco manufacturing services on inputs owned by others (job work)

SAC code 998811 classifies food, beverage and tobacco manufacturing services on inputs owned by others (job work) under India's GST system. GST rate: 5%.

GST Rate Breakdown

Rate reflects the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Some items vary by price or type, so confirm the current rate on the official GST portal before invoicing.

The 5% slab covers daily-use items and essentials

The 5% slab covers daily-use items and essentials. Food, beverage and tobacco manufacturing services on inputs owned by others (job work) sits in this bracket, keeping prices low for consumers. Full ITC available.

Sample Calculation for Food, beverage and tobacco manufacturing services on inputs owned by others (job work)

When to Use SAC Code 998811

Use SAC code 998811 on every tax invoice for food, beverage and tobacco manufacturing services on inputs owned by others (job work). Businesses above ₹5 crore turnover must use the full 6-digit code. E-invoicing requires HSN/SAC on every line item.

FAQs about SAC 998811

What is SAC code 998811?

SAC code 998811 classifies food, beverage and tobacco manufacturing services on inputs owned by others (job work) under India's GST system. The applicable GST rate is 5%.

What is the GST rate for Food, beverage and tobacco manufacturing services on inputs owned by others (job work)?

Food, beverage and tobacco manufacturing services on inputs owned by others (job work) attracts 5% GST. For intra-state sales: 2.5% CGST + 2.5% SGST. For inter-state: 5% IGST.

Is Food, beverage and tobacco manufacturing services on inputs owned by others (job work) exempt from GST?

No. Food, beverage and tobacco manufacturing services on inputs owned by others (job work) attracts 5% GST on every taxable sale.