Job work service – stiching of upper of Shoes
Query (Issue) Started By: – rakesh rohilla Dated:- 6-3-2018 Last Reply Date:- 8-3-2018 Goods and Services Tax – GST
Got 10 Replies
GST
Dear Experts,
previously we are charging 18% GST on job work of stiching of upper of shoes upto jan 2018. Now there are some persons who charge only 5% on this service and my SAC code is 00441480. Please tell me whether i have to charge 18% or 5%.
Reply By KASTURI SETHI:
The Reply:
First of all your SAC code 00441480 is not correct. It pertains to erstwhile Service Tax and it is general code and not for specific service.
Secondly it rate of GST depends upon what type of shoes is being manufactured. Whether upper shoes are meant for sports shoe or other shoes. So pl. let me know your stitching is meant for which type of shoes. Shoes fall under Chapter 64 under GST Tariff Heading Nos. 6401 to 6406.
Reply By rakesh rohilla:
The Reply:
Dear Kasturi Sir, we are doing all kinds of shoes stichi
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b).. Textiles and textile products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);]
[(c)… all products falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);]
(d)… Printing of books (including Braille books), journals and periodicals;
[x x x]
[(da) printing of all goods falling under Chapter 48 or 49, which attract CGST @ 2.5 per cent. or Nil;]
(e) Processing of hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
[(f) all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);
(g) all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), except dog and cat food put up for reta
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ooks), journals and periodicals.
[(c)… printing of all goods falling under Chapter 48 or 49, which attract CGST @ 2.5 per cent. or Nil.]
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[(iia) Services by way of any treatment or process on goods belonging to another person, in relation to printing of all goods falling under Chapter 48 or 49, which attract CGST @ 6 per cent.
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(iii) Manufacturing services on physical inputs (goods) owned by others, other than (i), [(ia), (ii) and (iia)] above.
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Reply By KASTURI SETHI:
The Reply:
Any contract between job worker and principal ?
Reply By rakesh rohilla:
The Reply:
Dear Kasturi Sir, there is no contract between us. we just do the job work only. I have go through the list which you had mentioned. I have cross checked and find on gst rate list on services as under point no. 12 :-
Services by way of job work in relation to-
(a) Printing of newspapers;
(b) Textile yarns (other than of man-made fibres) and textile fabrics;
(c) Cut and polished d
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