A tailor, who purchases raw materials of clothes and make shirts or pants or other apparels as per customer demand . he receives the payments on delivery, what should be the rate of GST on sale on complete product like shirt or pant or other apparel. what is the meaning of piece in relation of tailoring services, is it meant for single piece of Shirt or pant other apparel ??? please explain the GST provision on Tailoring services.
GST Registration for Supply of Goods ( Shirts and Pants comes under the definition of Goods) and Suply of Services ( Tailoring Services comes under the definition of service) In my view :- You are purchasing raw material (cloths etc ) for making shirt and pants . Tax paid on such purchase will be your input . Tailoring charges from customer will be your turnover against supply of services . In 26th GST Council Meet held on 10th March 2018 rates for tailoring charges reduced from 18% to 5%
The GST Rate Applicable for Ready Made Shirts and pants of value less than Rs.1000/- attract 5%