HSN code & GST rate finder

Textile Job Work SAC Code and GST Rate

Weaving, dyeing, printing, embroidery and stitching done on a registered person's textiles is job work at 5% GST. For unregistered owners it 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.

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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

998821

Textile job work (any process)

Codes

SAC998821MainTextile manufacturing services
SAC998822Wearing apparel manufacturing services

GST rate

5%Goods belong to a GST-registered person18%Goods belong to an unregistered person

Work out the GST

Taxable value, before GST

₹

Goods belong to a GST-registered person

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

Changed on 22 September 2025. The 5% entry now reads "textiles and textile products falling under Chapters 50 to 63". Residuary job work went from 12% to 18%.

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%.
Since 22 September 2025 the 5% entry covers all textiles and textile products of chapters 50 to 63, including man-made fibre yarn and garments.
Residuary job work, for goods outside the named entries, moved from 12% to 18%.

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

Sources

Matches

9 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%Goods belong to a GST-registered person18%Goods belong to an unregistered person
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%.
- Since 22 September 2025 the 5% entry covers all textiles and textile products of chapters 50 to 63, including man-made fibre yarn and garments.
- Residuary job work, for goods outside the named entries, moved from 12% to 18%.
Since 22 Sep 2025Checked 9 Nov 2026Source
Services by way of job work other than the specified items (i), (ii) and (iii) of heading 9988.
18%
Conditions (2)
- Residuary job work moved from 12% to 18% on 22 September 2025.
- The 5% list covers food, animal feed, pharmaceuticals, hides and leather, printing, textiles, bricks, chapter 71 goods other than diamonds, handicrafts and umbrellas.
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%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%Fabric belongs to a GST-registered trader18%Fabric belongs 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%.
- Dyes and chemicals the process house uses are part of its job work charge.
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%Yarn belongs to a GST-registered trader18%Yarn belongs 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%.
- Weaving polyester yarn into grey fabric is covered: both are textiles of chapter 54.
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%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
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
Services by way of job work in relation to textiles and textile products falling under Chapters 50 to 63 (heading 9988).
5%Yarn belongs to a GST-registered person18%Yarn belongs 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%.
- The 5% entry names all textiles and textile products of chapters 50 to 63, so job work on man-made fibre yarn is covered.
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 owner of the goods is GST-registered: ask for their GSTIN.
Registered owner: bill the job work rate shown here. Unregistered: 18%.
Enter your job charge to see CGST and SGST, or IGST for another state.

Textile job work: the code and the rate

Since 22 September 2025, heading 9988 of Notification 11/2017-Central Tax (Rate), as substituted by Notification 15/2025, has one 5% entry for "textiles and textile products falling under Chapters 50 to 63". That covers fibre, yarn (man-made too), fabric, garments and made-ups, so nearly every process in Surat's textile chain is in it.

The catch is the word "job work". Under section 2(68) of the CGST Act it means work on goods belonging to another registered person, and CBIC Circular 126/45/2019-GST confirms the job work entries cover only that. Work on goods of an unregistered owner falls under "treatment or process on goods belonging to another person", which is 18%.

Textile job work rates

Job work	SAC	GST (registered owner)
Weaving, knitting	998821	5%
Dyeing, printing, finishing	998821	5%
Embroidery, handwork, lace attaching	998821	5%
Texturising, twisting, sizing, warping	998821	5%
Garment stitching	998822	5%
Any of these for an unregistered owner	9988	18%

Related codes

Embroidery Job Work GST Rate and SAC Code: 5% or 18%
Dyeing and Printing Job Work GST Rate: 5% or 18%
Weaving Job Work GST Rate for Powerloom Units: 5% or 18%
Garment Stitching Job Work GST Rate: 5%
Jewellery Job Work GST Rate (Karigar Charges): 5% or 18%

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; PIB: FAQs on the 56th GST Council decisions; 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 textile job work?

5% when the goods belong to a GST-registered person, under heading 9988, item (ii)(g) of Notification 11/2017-Central Tax (Rate) as substituted by 15/2025.

What is the SAC code for textile job work?

998821 (textile manufacturing services) for work on fibre, yarn, fabric and made-ups, and 998822 (wearing apparel manufacturing services) for garments.

Why is my job work 18% for some customers?

Job work under GST means work on goods belonging to another registered person (section 2(68)). If your customer is not registered, the work is "treatment or process on goods belonging to another person", taxed at 18%.

Is garment job work covered by the 5% rate?

Yes. The entry covers "textiles and textile products falling under Chapters 50 to 63", which includes garments (chapters 61 and 62) and made-ups (63).

How much GST is on a ₹40,000 job work bill?

For a registered owner in the same state, ₹2,000: ₹1,000 CGST and ₹1,000 SGST. For an unregistered owner, ₹7,200 at 18%.

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