GST GUIDE TO TEXTILE INDUSTRIES

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GST Rates on Raw
Materials
1.COTTON
 5% GST to be levied On Cotton
 HSN CODE: 5208,5209,5210

2.COLOUR & CHEMICALS:

 Rate of GST@18%
 HSN Code:3204

3.GUAR GUM:
 Rate of GST@5%
 HSN Code:13023230

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GST Rates on Raw
Materials
4.PACKING MATERIALS:
a) Plastic Material
 Rate of GST@18%
 HSN Code:3923 2100


b) Wooden Material (Pallet)

 Rate of GST@12%
 HSN Code: 44152000


C) Paper Material (Corrugated Boxes

 Rate of GST@12%
 HSN Code: 48191010

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GST on Job work
Service Category Under GST-
Textile Manufacturing Services Code - 998821
Service category under Service Tax Act
(Business Auxiliary Services) Service Code – 00440225

NATURE OF EXPENSE RATE

 1 ROLL FINISHING EXPENCES @5%
 2 FINISHING (LABOUR CONTRACT) @5%
 % 3 PACKING (LABOUR CONTRACT) @5%
 4 PRINTING (LABOUR CONTRACT) @5%
 5 SILICATE & BOILER (LABOUR CONT.) @5%
 6 UDHAD MAJOORI @5%
 7 WASHING (LABOUR CONTRACT) @5%

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GST on Rent
 18 % GST on Rent of building :
GST Service Code - 997212
 18 % GST on Rent of Washing Ghat.
GST Service Code - 997212

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GST Rates On
Professional Services
1. On Audit Bill GST to be levied @18%-Service Code – 9982.
2. Legal fees paid to advocate @18% Service Code - 9982
3. 18% GST on Computer Design Service code - 998391

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GST on Repairs &
Renovations
 FACTORY BULDING REPAIR
Work Contract Basis:
1. With Materials & Labour : 18% GST.
(Service Code -995419)
2. Without Materials-
 Labour 18% GST . (Service Code -998519)
 Materials - As per respective rates of
materials

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GST Rates On Capital
Goods
1.FURNITURE
 Rate of GST@28%
 HSN Code:9403

2.PLANT & MACHINERY

 Rate of GST@18%
 HSN Code:84,85

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 Bank Commission (Charges) Covered under Central
Banking Services GST @ 18% Service Code -997111
 TRANSPORTATION EXPENSES
 Transport of Goods by Road GST @ 5% With ITC– Service Code -
996511

 Transportof Goods By Indian Railway GST @ 5% With ITC

–Service Code – 996512
 18% GST on Insurance auxiliary service in relation to general insurance -
Service Code - 99714

 Interest paid to bank - Nil

 Interest paid to Supplier attract GST @18%.
 GST@18% levied on Telephone Expense Service Code -
99841

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 GST@18% levied on Legal Services Service Code - 99821

 GST on Post & Courier agency service Code -99681

 GST on Stationary items Varies as per items i.e. 12%, 18% Or 28%.

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