Weaving a registered trader's yarn into grey fabric on powerlooms is job work at 5% GST. For an unregistered yarn owner it is 18%.
GST rates as of 9 November 2026, after the 22 September 2025 changes. Verify with your CA for your exact case.
1 code. This product: Weaving job work (powerloom), SAC 998821, GST 5% or 18%.
Type a fabric, garment, job, stone or metal, or the first digits of a code.
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SAC code
998821
Weaving job work (powerloom)
Textile manufacturing services (textile weaving)
GST rate
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Yarn belongs to a GST-registered trader
Conditions and notes
1 code · 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).
Check whether the owner of the yarn 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.
Weaving is a textile manufacturing service under SAC 998821. When the yarn belongs to a GST-registered trader and you return the woven fabric, your weaving charge falls in the 5% entry for textiles and textile products of chapters 50 to 63. Polyester filament yarn and the grey fabric woven from it are both chapter 54 goods, so the entry covers them.
For a trader who owns the yarn, the chain is now even: yarn at 5%, weaving job work at 5% and grey fabric sold at 5%. Weaving for an unregistered yarn owner is 18%.
| Metres woven | Rate per metre | Job charge | GST at 5% |
|---|---|---|---|
| 10,000 | ₹4.50 | ₹45,000 | ₹2,250 |
| 25,000 | ₹4.50 | ₹1,12,500 | ₹5,625 |
| 25,000 | ₹6 | ₹1,50,000 | ₹7,500 |
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.
FAQ
5% when the yarn belongs to a GST-registered person, and 18% when it does not.
998821, textile manufacturing services, which includes textile weaving.
On ₹1,12,500, GST at 5% is ₹5,625: ₹2,812.50 CGST and ₹2,812.50 SGST within the state.
Yes. The entry covers all textiles and textile products of chapters 50 to 63, including man-made filament yarn of chapter 54.
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