Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) - GST - Services - Rates of Tax - CGST / UTGST / SGST / IGST

26 Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) (i) Services by way of job work in relation to- (a) Printing of newspapers; 11 [(b) Textiles and textile products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);] 27 [(c) all products 111 [ , other than diamonds, ] falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) ; ] (d) Printing of books (including Braille books), journals and periodicals; 28 [(da) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 5 per cent. or Nil;] 150 [ **** ] 29 [(f) all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) ; (g) all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) , except dog and cat food put up for retail sale falling under tariff item 23091000 of the said chapter; 150 [ **** ] ] 42 [(i) manufacture of handicraft goods. Explanation . - The term handicraft goods shall have the same meaning as assigned to it in the notification No. 32/2017 -Central Tax, dated the 15th September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1158 (E), dated the 15th September, 2017 as amended from time to time.] 12 [***] 5 - 30 [(ia) Services by way of job work in relation to- (a) manufacture of umbrella; (b) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 12 per cent. 12 -] 112 [ (ib) Services by way of job work in relation to diamonds falling under chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) 1.5 - (ic) Services by way of job work in relation to bus body building; 116 [ Explanation- For the purposes of this entry, the term bus body building shall include building of body on chassis of any vehicle falling under chapter 87 in the First Schedule to the Customs Tariff Act, 1975. ] 18 - 126 [ (ica) Services by way of job work in relation to manufacture of alcoholic liquor for human consumption 18 - ] (id) Services by way of job work other than 127 [ (i), (ia), (ib), (ic) and (ica) ] above; 12 - ] 13 [(ii) Services by way of any treatment or process on goods belonging to another person, in relation to- (a) printing of newspapers; (b) printing of books (including Braille books), journals and periodicals. 31 [(c) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 5 per cent. or Nil.] 5 32 [(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 IGST @ 12 per cent. 12 -] 54 [(iii) Tailoring services. 5 - (iv) Manufacturing services on physical inputs (goods) owned by others, other than 128 [ (i), (ia), (ib), (ic), (ica), (id), (ii), (iia) and (iii) ] above. 18 -] ************* Notes: As amended vide Notification No. 3/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as, 26 Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) (i) Services by way of job work in relation to- (a) Printing of newspapers; 11 [(b) Textiles and textile products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);] 27 [(c) all products 111 [ , other than diamonds, ] falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) ; ] (d) Printing of books (including Braille books), journals and periodicals; 28 [(da) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 5 per cent. or Nil;] (e) Processing of hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) . 44 [(ea) manufacture of leather goods or footwear falling under Chapter 42 or 64 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) respectively;] 29 [(f) all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) ; (g) all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) , except dog and cat food put up for retail sale falling under tariff item 23091000 of the said chapter; (h) manufacture of clay bricks falling under tariff item 69010010 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) ;] 42 [(i) manufacture of handicraft goods. Explanation . - The term handicraft goods shall have the same meaning as assigned to it in the notification No. 32/2017 -Central Tax, dated the 15th September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1158 (E), dated the 15th September, 2017 as amended from time to time.] 12 [***] 5 - 30 [(ia) Services by way of job work in relation to- (a) manufacture of umbrella; (b) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 12 per cent. 12 -] 112 [ (ib) Services by way of job work in relation to diamonds falling under chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) 1.5 - (ic) Services by way of job work in relation to bus body building; 116 [ Explanation- For the purposes of this entry, the term bus body building shall include building of body on chassis of any vehicle falling under chapter 87 in the First Schedule to the Customs Tariff Act, 1975. ] 18 - 126 [ (ica) Services by way of job work in relation to manufacture of alcoholic liquor for human consumption 18 - ] (id) Services by way of job work other than 127 [ (i), (ia), (ib), (ic) and (ica) ] above; 12 - ] 13 [(ii) Services by way of any treatment or process on goods belonging to another person, in relation to- (a) printing of newspapers; (b) printing of books (including Braille books), journals and periodicals. 31 [(c) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 5 per cent. or Nil.] 5 32 [(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 IGST @ 12 per cent. 12 -] 54 [(iii) Tailoring services. 5 - (iv) Manufacturing services on physical inputs (goods) owned by others, other than 128 [ (i), (ia), (ib), (ic), (ica), (id), (ii), (iia) and (iii) ] above. 18 -] ************* Notes: As Amended vide NOTIFICATION No. 06/2021- Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as, 26 Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) (i) Services by way of job work in relation to- (a) Printing of newspapers; 11 [(b) Textiles and textile products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);] 27 [(c) all products 111 [ , other than diamonds, ] falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) ; ] (d) Printing of books (including Braille books), journals and periodicals; 28 [(da) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 5 per cent. or Nil;] (e) Processing of hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) . 44 [(ea) manufacture of leather goods or footwear falling under Chapter 42 or 64 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) respectively;] 29 [(f) all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) ; (g) all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) , except dog and cat food put up for retail sale falling under tariff item 23091000 of the said chapter; (h) manufacture of clay bricks falling under tariff item 69010010 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) ;] 42 [(i) manufacture of handicraft goods. Explanation . - The term handicraft goods shall have the same meaning as assigned to it in the notification No. 32/2017 -Central Tax, dated the 15th September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1158 (E), dated the 15th September, 2017 as amended from time to time.] 12 [***] 5 - 30 [(ia) Services by way of job work in relation to- (a) manufacture of umbrella; (b) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 12 per cent. 12 -] 112 [ (ib) Services by way of job work in relation to diamonds falling under chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) 1.5 - (ic) Services by way of job work in relation to bus body building; 116 [ Explanation- For the purposes of this entry, the term bus body building shall include building of body on chassis of any vehicle falling under chapter 87 in the First Schedule to the Customs Tariff Act, 1975. ] 18 - (id) Services by way of job work other than (i), (ia), (ib) and (ic) above; 12 - ] 13 [(ii) Services by way of any treatment or process on goods belonging to another person, in relation to- (a) printing of newspapers; (b) printing of books (including Braille books), journals and periodicals. 31 [(c) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 5 per cent. or Nil.] 5 32 [(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 IGST @ 12 per cent. 12 -] 54 [(iii) Tailoring services. 5 - (iv) Manufacturing services on physical inputs (goods) owned by others, other than (i), (ia), 113 [ (ib), (ic), (id), ] (ii), (iia) and (iii) above. 18 -] ************* Notes: As Amended vide Notification No. 19/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f. 1-10-2019 [and Notification No. 25/2019-Integrated Tax (Rate) dated 22-11-2019 ] , before it was read as, 26 Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) (i) Services by way of job work in relation to- (a) Printing of newspapers; 11 [(b) Textiles and textile products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);] 27 [(c) all products falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) ; ] (d) Printing of books (including Braille books), journals and periodicals; 28 [(da) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 5 per cent. or Nil;] (e) Processing of hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) . 44 [(ea) manufacture of leather goods or footwear falling under Chapter 42 or 64 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) respectively;] 29 [(f) all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) ; (g) all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) , except dog and cat food put up for retail sale falling under tariff item 23091000 of the said chapter; (h) manufacture of clay bricks falling under tariff item 69010010 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) ;] 42 [(i) manufacture of handicraft goods. Explanation . - The term handicraft goods shall have the same meaning as assigned to it in the notification No. 32/2017 -Central Tax, dated the 15th September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1158 (E), dated the 15th September, 2017 as amended from time to time.] 12 [***] 5 - 30 [(ia) Services by way of job work in relation to- (a) manufacture of umbrella; (b) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 12 per cent. 12 -] 13 [(ii) Services by way of any treatment or process on goods belonging to another person, in relation to- (a) printing of newspapers; (b) printing of books (including Braille books), journals and periodicals. 31 [(c) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 5 per cent. or Nil.] 5 32 [(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 IGST @ 12 per cent. 12 -] 54 [(iii) Tailoring services. 5 - (iv) Manufacturing services on physical inputs (goods) owned by others, other than (i), (ia), (ii), (iia) and (iii) above. 18 -] Notes: As amended vide Notification No. 1/2018-Integrated Tax (Rate), Dated 25-01-2018, before it was read as: 26 Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) (i) Services by way of job work in relation to- (a) Printing of newspapers; 11 [(b) Textiles and textile products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);] 27 [(c) all products falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) ; ] (d) Printing of books (including Braille books), journals and periodicals; 28 [(da) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 5 per cent. or Nil;] (e) Processing of hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) . 29 [(f) all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) ; (g) all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) , except dog and cat food put up for retail sale falling under tariff item 23091000 of the said chapter; (h) manufacture of clay bricks falling under tariff item 69010010 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) ;] 42 [(i) manufacture of handicraft goods. Explanation . - The term handicraft goods shall have the same meaning as assigned to it in the notification No. 32/2017 -Central Tax, dated the 15th September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1158 (E), dated the 15th September, 2017 as amended from time to time.] 12 [***] 5 - 30 [(ia) Services by way of job work in relation to- (a) manufacture of umbrella; (b) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 12 per cent. 12 -] 13 [(ii) Services by way of any treatment or process on goods belonging to another person, in relation to- (a) printing of newspapers; (b) printing of books (including Braille books), journals and periodicals. 31 [(c) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 5 per cent. or Nil.] 5 32 [(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 IGST @ 12 per cent. 12 -] (iii) Manufacturing services on physical inputs (goods) owned by others, other than (i) 33 [, (ia), (ii) and (iia)] above. 18 -] Notes: As amended vide notification no. 48/2017 dated 14-11-2017 , w.e.f. 15-11-2017 , before it was read as 26 Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) (i) Services by way of job work in relation to- (a) Printing of newspapers; 11 [(b) Textiles and textile products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);] 27 [(c) all products falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) ; ] (d) Printing of books (including Braille books), journals and periodicals; 28 [(da) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 5 per cent. or Nil;] (e) Processing of hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) . 29 [(f) all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) ; (g) all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) , except dog and cat food put up for retail sale falling under tariff item 23091000 of the said chapter; (h) manufacture of clay bricks falling under tariff item 69010010 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) ;] 12 [***] 5 - 30 [(ia) Services by way of job work in relation to- (a) manufacture of umbrella; (b) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 12 per cent. 12 -] 13 [(ii) Services by way of any treatment or process on goods belonging to another person, in relation to- (a) printing of newspapers; (b) printing of books (including Braille books), journals and periodicals. 31 [(c) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 5 per cent. or Nil.] 5 32 [(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 IGST @ 12 per cent. 12 -] (iii) Manufacturing services on physical inputs (goods) owned by others, other than (i) 33 [, (ia), (ii) and (iia)] above. 18 -] ****************************** Note: As amended vide notification no. 39/2017 dated 13-10-2017 , before it was read as, 26 Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) (i) Services by way of job work in relation to- (a) Printing of newspapers; 11 [(b) Textiles and textile products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);] (c) Cut and polished diamonds; precious and semi-precious stones; or plain and studded jewellery of gold and other precious metals, falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) ; (d) Printing of books (including Braille books), journals and periodicals; (e) Processing of hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) . 12 [***] 5 - 13 [(ii) Services by way of any treatment or process on goods belonging to another person, in relation to- (a) printing of newspapers; (b) printing of books (including Braille books), journals and periodicals. 5 (iii) Manufacturing services on physical inputs (goods) owned by others, other than (i) and (ii) above. 18 -] ************* Notes: As amended vide notification 20/2017 dated 22-8-2017 , before it was read as, 26 Heading 9988 (Manufacturin g services on physical inputs (goods) owned by others) (i) Services by way of job work in relation to- (a) Printing of newspapers; (b) Textile yarns (other than of man-made fibres) and textile fabrics; (c) Cut and polished diamonds; precious and semi-precious stones; or plain and studded jewellery of gold and other precious metals, falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) ; (d) Printing of books (including Braille books), journals and periodicals; (e) Processing of hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) . Explanation.- man made fibres means staple fibres and filaments of organic polymers produced by manufacturing processes either,- (a) by polymerisation of organic monomers to produce polymers such as polyamides, polyesters, polyolefins or polyurethanes, or by chemical modification of polymers produced by this process [for example, poly(vinyl alcohol) prepared by the hydrolysis of poly(vinyl acetate)]; or (b) by dissolution or chemical treatment of natural organic polymers (for example, cellulose) to produce polymers such as cuprammonium rayon (cupro) or viscose rayon, or by chemical modification of natural organic polymers (for example, cellulose, casein and other proteins, or alginic acid), to produce polymers such as cellulose acetate or alginates. 5 -