HSN code & GST rate finder

Embroidery Job Work GST Rate and SAC Code

Embroidery done on a registered trader's sarees, fabric or garments is job work at 5% GST. For an unregistered customer the same work is 18%.

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  • Checked 9 November 2026

GST rates as of 9 November 2026, after the 22 September 2025 changes. Verify with your CA for your exact case.

2 codes. This product: Embroidery job work, SAC 998821, GST 5% or 18%.

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This product

SAC code

998821

Embroidery job work

Codes

  • SAC998821MainTextile manufacturing services (embroidery on fabric or sarees)
  • SAC998822Wearing apparel manufacturing services (embroidery on garments)

GST rate

5%For a GST-registered trader or maker18%For an unregistered customer

Work out the GST

₹

For a GST-registered trader or maker

GST rate
5%
CGST 2.5%
₹625
SGST 2.5%
₹625
Total GST
₹1,250
Total with GST
₹26,250

Conditions and notes

  • Job work rates apply only when the goods belong to a GST-registered person (section 2(68), CGST Act). Work on goods of an unregistered customer is taxed at 18%.
  • Embroidery on garments (chapters 61 and 62) is covered too: they are textile products.
Official description
Services by way of job work in relation to textiles and textile products falling under Chapters 50 to 63 (heading 9988).
Where the rate is in law
Notification 11/2017-CT(R), heading 9988, item (ii)(g), as substituted by 15/2025-CT(R)
In force since
22 Sep 2025
Checked on
9 Nov 2026

Matches

2 codes · rates checked 9 November 2026

  • Services by way of job work in relation to textiles and textile products falling under Chapters 50 to 63 (heading 9988).

    5%For a GST-registered trader or maker18%For an unregistered customer
    Conditions (2)
    • Job work rates apply only when the goods belong to a GST-registered person (section 2(68), CGST Act). Work on goods of an unregistered customer is taxed at 18%.
    • Embroidery on garments (chapters 61 and 62) is covered too: they are textile products.
    Since 22 Sep 2025Checked 9 Nov 2026Source

  • Services by way of job work in relation to textiles and textile products falling under Chapters 50 to 63 (heading 9988).

    5%Sarees belong to a GST-registered trader18%Sarees belong to an unregistered person
    Conditions (2)
    • Job work rates apply only when the goods belong to a GST-registered person (section 2(68), CGST Act). Work on goods of an unregistered customer is taxed at 18%.
    • Stones the job worker buys are billed to them at their own rate (hotfix glass stones are 18%).
    Since 22 Sep 2025Checked 9 Nov 2026Source

How to use it

  1. Check whether the owner of the sarees or fabric is GST-registered: ask for their GSTIN.

  2. Registered owner: bill the job work rate shown here. Unregistered: 18%.

  3. Enter your job charge to see CGST and SGST, or IGST for another state.

Embroidery job work: the code and the rate

Surat's computerised and multi-head embroidery units mostly work on sarees and fabric that belong to traders. That is textile job work, in the 5% entry for "textiles and textile products falling under Chapters 50 to 63". Use SAC 998821 for fabric and sarees, and 998822 when you embroider finished garments.

Check every customer's GSTIN before billing. If the owner of the goods is not registered, the work is not job work under GST and the rate is 18%. The thread, zari and sequins you buy for the work are billed to you at their own rates.

Embroidery charge of ₹60,000

CustomerGST rateGST
Registered trader, same state5%₹1,500 CGST + ₹1,500 SGST
Registered trader, other state5%₹3,000 IGST
Unregistered customer, same state18%₹5,400 CGST + ₹5,400 SGST

Related codes

Search any other product in the HSN code and GST rate finder, or put the code on a bill with the GST invoice generator.

Source: Notification 11/2017-CT(R), heading 9988, item (ii)(g), as substituted by 15/2025-CT(R), in force since 22 Sep 2025. Notification 15/2025-Central Tax (Rate): GST rates on services (CBIC); CBIC Circular 126/45/2019-GST: what counts as job work; Explanatory notes to the GST classification of services (SAC). Checked 9 November 2026.

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FAQ

Questions

What is the GST rate on embroidery job work?

5% when the goods belong to a GST-registered person, and 18% when they do not.

What is the SAC code for embroidery job work?

998821 (textile manufacturing services) for embroidery on fabric and sarees, and 998822 (wearing apparel manufacturing services) on garments.

Is embroidery on readymade kurtis also 5%?

Yes, if the kurtis belong to a registered person. Garments are textile products of chapters 61 and 62, which the 5% entry covers.

What GST do I charge on ₹60,000 of embroidery for a registered trader in Surat?

₹3,000: ₹1,500 CGST and ₹1,500 SGST.

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