CGST rate on Manufacturing services on physical goods owned by others [Heading 9988]

26 - Heading 9988 (Manufacturing services on physical inputs (goods) owned by others)

Description of Service (3)	Rate % (4)	Condition (5)
(i) Services by way of job work in relation to- (a) Printing of newspapers; [1][(b) Textiles and textile products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) [2][except services by way of dyeing or printing of the said textile and textile products]] [3][(c) all products [4][, 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; [5][(da) printing of all goods falling under Chapter 48 or 49, which attract CGST @ 2.5 per cent or Nil] [6][(e)*] [7][Explanation ] [8][(ea)] [9][(f) all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975)] [10][(g) all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975), except dog and cat food put up for retail sale falling under tariff item 23091000 of the said Chapter;] [11][(h)] [12][(i) manufacture of handicraft goods. Explanation*. - The expression “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.]	2.5	-
[13][(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 CGST @ 6 per cent.	6	-]
[14][(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 (51of 1975);	0.75	-]
[15][(ic) Services by way of job work in relation to bus body building; [16][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	9	-]
[17][(ica) Services by way of job work in relation to manufacture of alcoholic liquor for human consumption	9	-]
[18][(id) Services by way of job work other than [19][(i), (ia), (ib), (ic) and (ica)] above;	6	-]
[20][(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. [21][(c) Printing of all goods falling under Chapter 48 or 49, which attract CGST @ 2.5 percent or Nil.]	2.5	-
[22][(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 CGST @ 6 per cent.	6	-]
[23][(iii) Tailoring services.	2.5	-]
[24][(iv) Manufacturing services on physical inputs (goods) owned by others, other than [25][(i), (ia), (ib), (ic), (ica), (id), (ii), (iia) and (iii)] above.	9	-]

[1] Substituted for “(b) Textile yarns (other than of man-made fibres) and textile fabrics” by Notification No. 20/2017-Central Tax (Rate) dt 22-08-2017.

[2] Words inserted by Notification No. 15/2021-Central Tax (Rate) dt. 18-11-2021 wef 01-01-2022.

_{_[3]} Substituted by Notification No. 31/2017-Central Tax (Rate) dt 13-10-2017. Earlier inserted by Notification No. 11/2017-Central Tax (Rate) dt. 28-06-2017 as

“(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)”

[4] Words inserted by Notification No. 20/2019-Central Tax (Rate) dt 30-09-2019 wef 01-10-2019.

[5] Inserted by Notification No. 31/2017-Central Tax (Rate) dt 13-10-2017.

[6] Clause omitted by Notification No. 03/2022-Central Tax (Rate) dt 13-07-2022 wef 18-07-2022. Earlier inserted by Notification No. 11/2017-Central Tax (Rate) dt. 28-06-2017 as

“(e) Processing of hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975).”

[7] Explanation omitted by Notification No. 20/2017-Central Tax (Rate) dt 22-08-2017 wef 22-08-2017. Earlier It read as

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.

[8] Clause omitted by Notification No. 03/2022-Central Tax (Rate) dt 13-07-2022 wef 18-07-2022. Earlier inserted by Notification No. 01/2018-Central Tax (Rate) dt. 25-01-2018 as

“(ea) manufacture of leather goods or foot wear falling under Chapter 42 or 64 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) respectively”

[9] Inserted by Notification No. 31/2017-Central Tax (Rate) dt 13-10-2017.

[10] Inserted by Notification No. 31/2017-Central Tax (Rate) dt 13-10-2017.

[11] Clause omitted by Notification No. 03/2022-Central Tax (Rate) dt 13-07-2022 wef 18-07-2012. Earlier inserted by Notification No. 31/2017-Central Tax (Rate) dt 13-10-2017. as

“(h) manufacture of clay bricks falling under tariff item 69010010 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975)”

[12] Inserted by Notification No. 46/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017.

[13] Inserted by Notification No. 31/2017-Central Tax (Rate) dt 13-10-2017.

[14] Inserted by Notification No. 20/2019-Central Tax (Rate) dt 30-09-2019 wef 01-10-2019.

[15] Inserted by Notification No. 20/2019-Central Tax (Rate) dt 30-09-2019 wef 01-10-2019.

[16] Explanation inserted by Notification No. 26/2019-Central Tax (Rate) dt 22-11-2019.

[17] Inserted by Notification No. 06/2021-Central Tax (Rate) dt. 30-09-2021 wef 01-10-2021.

[18] Inserted by Notification No. 20/2019-Central Tax (Rate) dt 30-09-2019 wef 01-10-2019.

[19] Substituted for words “(i), (ia), (ib) and (ic)” by Notification No. 06/2021-Central Tax (Rate) dt. 30-09-2021 wef 01-10-2021.

[20] Inserted by Notification No. 20/2017-Central Tax (Rate) dt. 22-08-2017.

[21] Inserted by Notification No. 31/2017-Central Tax (Rate) dt 13-10-2017.

[22] Inserted by Notification No. 31/2017-Central Tax (Rate) dt 13-10-2017.

[23] Inserted by Notification No. 01/2018-Central Tax (Rate) dt. 25-01-2018.

[24] Substituted by Notification No. 01/2018-Central Tax (Rate) dt. 25-01-2018. Earlier

2) Substituted by Notification No. 20/2017-Central Tax (Rate) dt 22-08-2017 as

(iii) Manufacturing services on physical inputs (goods) owned by others, other than (i) and (ii) ^(a)[, (ia), (ii) and (iia)] above.

(a) Words inserted by Notification No. 31/2017-Central Tax (Rate) dt 13-10-2017.

1) Inserted by Notification No. 11/2017-Central Tax (Rate) dt. 28-06-2017 wef 01-07-2017 read as

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

[25] Substituted for words “(i), (ia), (ⁱ⁾[(ib), (ic), (id),] (ii), (iia) and (iii)” by Notification No. 06/2021-Central Tax (Rate) dt. 30-09-2021 wef 01-10-2021.

(i) Words inserted by Notification No. 20/2019-Central Tax (Rate) dt 30-09-2019 wef 01-10-2019.

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CGST Rate on supply of services [Section 9(1) of CGST Act]

CGST rate on Manufacturing services on physical goods owned by others [Heading 9988]