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