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of <h1>Manufacturing Services on Outsourced Inputs Classified Under Service Code 9988, Affecting GST Taxation Based on Service Fees</h1> The classification of manufacturing services on physical inputs owned by others under Service Code 9988. These services involve outsourced manufacturing processes where the service provider does not own the output, as the inputs belong to different units. The classification is based on the United Nations Central Product Classification (UNCPC). The value of these services is determined by the service fee rather than the value of the manufactured goods. This is part of the Goods and Services Tax (GST) schedule, indicating the tax implications for such services.
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