Manufacturing services on physical inputs (goods) owned by others - GST - Services Code / Scheme of Classification of Services

S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 498 Heading 9988 Manufacturing services on physical inputs (goods) owned by others Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC) 9988 - Manufacturing services on physical inputs owned by others The services included under Heading 9988 are performed on physical inputs owned by units other than the units providing the service. As such, they are characterized as outsourced portions of a manufacturing process or a complete outsourced manufacturing process. Since this Heading covers manufacturing services, the output is not owned by the unit providing this service. Therefore, the value of the services in this Heading is based on the service fee paid, not the value of the goods manufactured.