02 May 2019
What will be the GST rate of making service in Ladies Tailoring? & what will be the GST rate for sale of Ladies Shalwear & others cut piece.
02 May 2019
The Salwar / Churidhar sets, comprising of three sets of Tops, Bottom and Dupatta, whether partially stitched/ neck work done, or not would remain as fabrics under Chapters 50,52,54,55 based on the constituent material
They are classifiable under Chapters 61 to 63, thereby attracting a total of 5% ,If their sale price is less than Rs. 1,000 and 12 % GST if their sale price is more than Rs.1,000
03 May 2019
Thank You Madam, Another queries is whether he charge making service, then which SAC code to be follow..Is it under 9988, 5% or 18% Kindly give me suggestion.
02 August 2024
In India, the Goods and Services Tax (GST) rates for services and goods can vary, and it’s important to apply the correct rates and codes to ensure compliance. Here’s a detailed breakdown of the GST rates and codes relevant to ladies tailoring services and the sale of cut pieces like shalwar:
### 1. **GST Rate for Ladies Tailoring Services**
**GST Rate**:
- **Service Tax Rate**: As per the GST regime, tailoring services for ladies fall under the category of "Tailoring Services."
- **GST Rate**: The GST rate for tailoring services is **5%**.
**SAC Code**:
- The **Service Accounting Code (SAC)** for tailoring services is **9988**. This code covers a broad category of tailoring services, including those for ladies.
### 2. **GST Rate for Sale of Ladies Shalwar and Cut Pieces**
**GST Rate for Goods**:
- **Goods Classification**: The sale of goods such as shalwar and cut pieces is treated differently from services.
- **GST Rate**: The GST rate for the sale of textile goods, including shalwar, is **12%**. This rate applies to most textile items unless specifically mentioned otherwise in GST notifications.
**2. Sale of Ladies Shalwar and Cut Pieces**: - **HSN Code**: For textile goods like shalwar, you would generally use HSN codes relevant to textiles. For example: - **HSN Code for Textile Fabrics**: **5211, 5212** (depending on the specific fabric). - **GST Rate**: **12%**
- **Sale of Ladies Shalwar and Cut Pieces**: - **GST Rate**: 12% - **HSN Code**: Varies based on the specific type of textile, but generally textile items fall under HSN codes related to fabrics and garments.
### **Additional Notes**
- **GST Compliance**: Ensure that you are compliant with the latest GST notifications and guidelines issued by the Central Board of Indirect Taxes and Customs (CBIC) or the GST Council. - **Consult GST Practitioner**: For precise classification and rate application, especially with specific products or services, consulting a GST practitioner or tax consultant can provide tailored advice.
For the most up-to-date information and detailed guidance, you can also refer to the official GST portal or notifications issued by the GST Council.
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