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@18%
HSN Code:13023230
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
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%
GST on Rent
18 % GST on Rent of building :
GST Service Code - 997212
18 % GST on Rent of Washing Ghat.
GST Service Code - 997212
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
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
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
 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
 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%.