As per Section 2(68) of the CGST Act, “job work” means any treatment or process undertaken by a person on goods belonging to another registered person and the expression “job worker” shall be construed accordingly. Therefore, the job work of cloth dyeing, cloth knitting, stitching, embroidery would get covered under the definition of "job work". The GST Council at its 20th Meeting on 5th August, 2017, has decided to reduce the rate of GST to 5% in respect of "Job work services in respect of the textiles and textile products (including MMF yarn, garments, made-ups, etc. falling in Chapters 50 to 63) reduced from 18% / 5% to 5%."
Therefore, the aforesaid job works of dyeing etc., would attract only 5% GST.