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HSN Codes and GST Rates of HSN 9988

Manufacturing services on physical inputs owned by others

HSN Code Description of Service GST Rate

9988

Manufacturing services on physical inputs owned by others

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

This service code includes grain mill product manufacturing services, starch and starch product manufacturing services, bakery product manufacturing services, sugar manufacturing services, cocoa, chocolate and sugar confectionery manufacturing services, macaroni, noodles, couscous and similar farinaceous products manufacturing services, prepared meals and dishes manufacturing services and other food product manufacturing services n.e.c.

998817

Prepared animal feeds manufacturing services

998818

Beverage manufacturing services

This service code includes distilled alcoholic beverage manufacturing services, wine manufacturing services, malt and malt liquor manufacturing services, and soft drink manufacturing services

998819

Tobacco manufacturing services

99882

Textile, wearing apparel and leather manufacturing services

998821

Textile manufacturing services

This service code includes textile fibre manufacturing services, textile weaving services, textile finishing services, knitted and crocheted fabric manufacturing services, made-up textile article manufacturing services, carpet and rug manufacturing services, cordage, rope, twine and netting manufacturing services and other textile manufacturing services n.e.c.

998822

Wearing apparel manufacturing services

This service code includes fur apparel manufacturing services, other than fur apparel manufacturing services, and knitted and crocheted apparel manufacturing services

998823

Leather and leather product manufacturing services

This service code includes leather tanning and dressing services; fur dressing and dyeing services, luggage manufacturing services and footwear manufacturing services

99883

Wood and paper manufacturing services

998831

Wood and wood product manufacturing services

This service code includes wood manufacturing services, veneer sheet and wood panel manufacturing services, carpentry manufacturing services, wooden containers manufacturing services and other wood product manufacturing services

998832

Paper and paper product manufacturing services

This service code includes pulp, paper and paperboard manufacturing services, corrugated paper and paperboard manufacturing services and other paper article manufacturing services

99884

Petroleum, chemical and pharmaceutical product manufacturing services

998841

Coke and refined petroleum product manufacturing services

This service code includes coke oven products manufacturing services and refined petroleum products manufacturing services.

998842

Chemical product manufacturing services

This service code includes basic chemicals manufacturing services, fertilizer manufacturing services, agrochemical product manufacturing services, paint manufacturing services, soap, detergents, cleaning preparation and perfume manufacturing services, man-made fibre manufacturing services and other chemical products manufacturing services n.e.c.

998843

Pharmaceutical product manufacturing services

99885

Rubber, plastic and other non-metallic mineral product manufacturing services

998851

Rubber product manufacturing services

This includes tyre manufacturing services and other rubber product manufacturing services

998852

Plastic product manufacturing services

998853

Other non-metallic mineral product manufacturing services

This service code includes glass manufacturing services, refractory product manufacturing services, clay building material manufacturing services, porcelain and ceramic product manufacturing services, cement, lime and plaster manufacturing services, concrete, cement and plaster article manufacturing services, stone cutting, shaping and finishing services, other non-metallic mineral product manufacturing services n.e.c.

99886

Basic metal manufacturing services

998861

Basic metal manufacturing services

This service code includes basic iron and steel manufacturing services and basic precious and other non-ferrous metal manufacturing services

99887

Fabricated metal product, machinery and equipment manufacturing services

998871

Structural metal product, tank, reservoir and steam generator manufacturing services

This service code includes structural metal product manufacturing services, tank, reservoir and metal container manufacturing services and steam generator manufacturing services.

998872

Weapon and ammunition manufacturing services

998873

Other fabricated metal product manufacturing and metal treatment services

This service code includes metal treatment and coating services, general machining services, cutlery, hand tool and general hardware manufacturing services and other fabricated metal product manufacturing services n.e.c.

998874

Computer, electronic and optical product manufacturing services

This service code includes electronic component and board manufacturing services, computer and peripheral equipment manufacturing services, communication equipment manufacturing services, consumer electronics manufacturing services, measuring, testing, navigating and control equipment manufacturing services, watch and clock manufacturing services, irradiation, electromedical and electrotherapeutic equipment manufacturing services, optical instrument and photographic equipment manufacturing services, and magnetic and optical media manufacturing services

998875

Electrical equipment manufacturing services

This service code includes electric motor, generator, transformer and electricity distribution and control apparatus manufacturing services, battery and accumulator manufacturing services, fibre optic cable manufacturing services, other electronic and electric wire and cable manufacturing services, wiring device manufacturing services, electric lighting equipment manufacturing services, domestic appliance manufacturing services and other electrical equipment manufacturing services.

998876

General-purpose machinery manufacturing services

This service code includes engines and turbine manufacturing services, fluid power equipment manufacturing services, other pump, compressor, tap and valve manufacturing services, bearing, gear, gearing and driving element manufacturing services, oven, furnace and furnace burner manufacturing services, lifting and handling equipment manufacturing services, office machinery and equipment (except computers and peripheral equipment) manufacturing services, power-driven hand tool manufacturing services and other general-purpose machinery manufacturing services

998877

Special-purpose machinery manufacturing services

This service code includes agricultural and forestry machinery manufacturing services, metal-forming machinery and machine tools manufacturing services, metallurgy machinery manufacturing services, mining, quarrying and construction machinery manufacturing services, food, beverage and tobacco processing machinery manufacturing services, textile, apparel and leather production machinery manufacturing services and other special-purpose machinery manufacturing services

99888

Transport equipment manufacturing services

998881

Motor vehicle and trailer manufacturing services

This service code includes motor vehicle manufacturing services, trailers and semitrailer manufacturing services and motor vehicle parts and accessories manufacturing services

998882

Other transport equipment manufacturing services

This service code includes Ship building services, pleasure and sporting boat manufacturing services, railway locomotive and rolling stock manufacturing services, air and spacecraft manufacturing services, military fighting vehicle manufacturing services, motorcycle manufacturing services, bicycles and invalid carriage manufacturing services and other transport equipment manufacturing services n.e.c.

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

998899

Other manufacturing services n.e.c.


15
May
S
M
T
W
T
F
S
20 May

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).