HSN code & GST rate finder

Garment Stitching Job Work GST Rate

Stitching garments from a registered brand's fabric is job work at 5% GST, and tailoring for walk-in customers has its own 5% entry.

Free
Sources linked
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.

Find a code

Product, local name or HSN/SAC code

Type a fabric, garment, job, stone or metal, or the first digits of a code.

This product

SAC code

998822

Garment stitching job work (CMT)

Wearing apparel manufacturing services

GST rate

5%Job work for a GST-registered brand or trader5%Tailoring for walk-in customers

Work out the GST

Taxable value, before GST

₹

GST rate: 5%
CGST 2.5%: ₹750
SGST 2.5%: ₹750
Total GST: ₹1,500
Total with GST: ₹31,500

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%.
Tailoring services have their own 5% entry, item (vi) of heading 9988, so stitching for walk-in customers is 5% too.
Bulk stitching for an unregistered business may not count as tailoring. Check with your CA.

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); tailoring: item (vi)
In force since: 22 Sep 2025
Checked on: 9 Nov 2026

Sources

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%Job work for a GST-registered brand or trader5%Tailoring for walk-in customers
Conditions (3)
- 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%.
- Tailoring services have their own 5% entry, item (vi) of heading 9988, so stitching for walk-in customers is 5% too.
- Bulk stitching for an unregistered business may not count as tailoring. Check with your CA.
Since 22 Sep 2025Checked 9 Nov 2026Source
Tailoring services (heading 9988, item (vi)).
5%
Conditions (1)
- This 5% entry does not depend on whether the customer is registered.
Since 22 Sep 2025Checked 9 Nov 2026Source

How to use it

Check whether the customer is a registered business or a walk-in customer.
Bill 5% under SAC 998822 for a registered brand, or the 5% tailoring entry for individuals.
Enter the stitching charge to see the GST.

Garment stitching job work: the code and the rate

Cut-make-trim work for a brand or trader that supplies the fabric is a wearing apparel manufacturing service, SAC 998822. If the brand is GST-registered, it falls in the 5% job work entry for textiles and textile products of chapters 50 to 63.

Heading 9988 also has a separate entry, item (vi), for tailoring services at 5%. So a tailor stitching a blouse for a customer who brings the cloth charges 5% too. Bulk stitching for an unregistered business may not count as tailoring, so check that case with your CA.

Stitching charges

Situation	Entry	GST
CMT for a registered brand	Job work, item (ii)(g)	5%
Tailoring for a walk-in customer	Tailoring, item (vi)	5%
Bulk stitching for an unregistered business	Check with your CA	5% or 18%

Related codes

Textile Job Work SAC Code and GST Rate: 5% or 18%
Kurti HSN Code and GST Rate: 5% or 18%: 5% or 18%
HSN Code for Readymade Garments and GST Rate: 5% or 18%
Embroidery Job Work GST Rate and SAC Code: 5% or 18%
Sewing Thread HSN Code and GST Rate: 5%

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); tailoring: item (vi), 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.

HSN code & GST rate finderBack to the tool

FAQ

Questions

What is the GST on garment stitching job work?

5% when the fabric belongs to a GST-registered brand or trader, under SAC 998822.

What is the GST on tailoring?

5%. Tailoring services have their own entry in heading 9988, item (vi), as substituted by Notification 15/2025-Central Tax (Rate).

What GST applies to stitching 300 kurtis at ₹85 each for a brand?

On ₹25,500, GST at 5% is ₹1,275: ₹637.50 CGST and ₹637.50 SGST within the state.

Which SAC code do tailors use?

998822, wearing apparel manufacturing services, under heading 9988.

Billing software

Pick the HSN once per item and every bill gets it right after that.

Mind Over Matter builds it for Surat businesses and clients across India. Reply within 24 hours.

See how it works Talk to us

Free tools

More free tools

All tools