Job work of milling of paddy in to rice sac code

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SAC code for milling of paddy into rice (job work) is not specifically listed under agricultural support services. It is generally classified under SAC 9988, more specifically 998898, as it involves manufacturing-type job work where paddy is processed into rice.

Pankaj Mahajan

Pankaj Mahajan (Querist)
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09 April 2018 SAC CODE OF MILLING OF GOVT. PADDY

CA Suresh Jain

CA Suresh Jain (Expert)
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09 April 2018 There is no specific mention for the job work of Rice- Milling in Scheme of Classification of Service. Classification under heading 9986/ sub-heading 998619 would be a wrong classification as service of job work is not a support service for agriculture.
The Rice-milling is a process of manufacture and in your case the goods are supplied by another party to you for milling and therefore the case falls under heading 9988, since not specified it should be classifiable under 99889/998898

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