OFFICE OF THE ASSISTANT COMMISSIONER OF
CENTRAL GST, CUSTOMS, CENTRAL EXCISE,
TIRUPUR DIVISION, I FLOOR, KUMARAN SHOPPING
COMPLEX, TIRUPUR – 641 601.
C. No : IV/16/08/2017- GST Misc.
Tirupur Exporters Association (TEA),
Sub: GST on Job Work for Wearing Apparels – Regarding.
Please refer to your letter dated 28.06.2017 on the above subject.
As per the existing law and instructions as on date
- Any Services provided by way of job work in relation to Textile Manufacturing classifiable under Service Tax Code 998821 will attract GST @ 5%.
- Any Services provided by way of job work in relation to Wearing Apparel Manufacturing classifiable under Service Tax Code 998822 will attract GST @ 18%.