Services by way of job work falling under HSN / SAC 9988

(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.

(ii) Manufacturing services on physical inputs (goods) owned by others, other than (i) above.

Heading no. 9988 Manufacturing services on physical inputs (goods) owned by others
Group 99881 Food, beverage and tobacco manufacturing services
998811 Meat processing services
998812 Fish processing services
998813 Fruit and vegetables processing services
998814 Vegetable and animal oil and fat manufacturing services
998815 Dairy product manufacturing services
998816 Other food product manufacturing services
998817 Prepared animal feeds manufacturing services
998818 Beverage manufacturing services
998819 Tobacco manufacturing services n.e.c.
Group 99882 Textile, wearing apparel and leather manufacturing services
998821 Textile manufacturing services
998822 Wearing apparel manufacturing services
998823 Leather and leather product manufacturing services
Group 99883 Wood and paper manufacturing services
998831 Wood and wood product manufacturing services
998832 Paper and paper product manufacturing services
Group 99884 Petroleum, chemical and pharmaceutical product manufacturing services
998841 Coke and refined petroleum product manufacturing services
998842 Chemical product manufacturing services
998843 Pharmaceutical product manufacturing services
Group 99885 Rubber, plastic and other non-metallic mineral product manufacturing service
998851 Rubber and plastic product manufacturing services
998852 Plastic product manufacturing services
998853 Other non-metallic mineral product manufacturing services
Group 99886 Basic metal manufacturing services
998860 Basic metal manufacturing services
Group 99887 Fabricated metal product, machinery and equipment manufacturing services
998871 Structural metal product, tank, reservoir and steam generator manufacturing services
998872 Weapon and ammunition manufacturing services
998873 Other fabricated metal product manufacturing and metal treatment services
998874 Computer, electronic and optical product manufacturing services
998875 Electrical equipment manufacturing services
998876 General-purpose machinery manufacturing services n.e.c.
998877 Special-purpose machinery manufacturing services
Group 99888 Transport equipment manufacturing services
998881 Motor vehicle and trailer manufacturing services
998882 Other transport equipment manufacturing services
Group 99889 Other manufacturing services
998891 Furniture manufacturing services
998892 Jewellery manufacturing services
998893 Imitation jewellery manufacturing services
998894 Musical instrument manufacturing services
998895 Sports goods manufacturing services
998896 Game and toy manufacturing services
998897 Medical and dental instrument and supply manufacturing services
998898 Other manufacturing services n.e.c.
Heading no. 9989 SAC / HSN Number Other manufacturing services; publishing, printing and reproduction services; materials recovery services
Group 99891 Publishing, printing and reproduction services
998911 Publishing, on a fee or contract basis
998912 Printing and reproduction services of recorded media, on a fee or contract basis
Group 99892 Moulding, pressing, stamping, extruding and similar plastic manufacturing services
998920 Moulding, pressing, stamping, extruding and similar plastic manufacturing services
Group 99893 Casting, forging, stamping and similar metal manufacturing services
998931 Iron and steel casting services
998932 Non-ferrous metal casting services
998933 Metal forging, pressing, stamping, roll forming and powder metallurgy services
Group 99894 Materials recovery (recycling) services, on a fee or contract basis
998941 Metal waste and scrap recovery (recycling) services, on a fee or contract basis
998942 Non-metal waste and scrap recovery (recycling) services, on a fee or contract basis
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