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Are you looking for the latest textile GST rates across different categories?

Do you know the recent changes made in the 47th GST council meeting?

In January 2022, GST rates on textiles have been raised to 12% from 5%.

In this detailed article, you will learn everything in a simple and concise way.

Let’s dive in!

Textile GST Rates across Categories 2022 (Latest)

From 1st January 2022, all footwear, irrespective of prices, will attract GST at 12%, and all textile products, except cotton, including readymade garments will have 12% GST.

Please find the detailed list below:

GST Rates Across Categories for Textile Industry

Fiber TypeCottonSyntheticSilk / JuteWool StandardWool carded – combedOther Natural Fibres
Raw Material5%18%0.00%0%5%5%
Yarn (Spinning)5%18%5.00%5%5%5%
Yarn (Knitting / Weaving)5%5%5%5%5%5%
GST Rates Across Categories for Textile Industry

Garments

Upto Rs.10005%5%5%5%5%5%
Exceeding Rs.100012%12%12%12%12%12%
Carpets, Towels12%12%12%12%12%12%
Technical Textiles12%12%12%12%12%12%
Garments

Made Ups

Upto Rs.10005%5%5%5%5%5%
Exceeding Rs.100012%12%12%12%12%12%
Made Ups

Tax Rate Comparison For Fabrics (Includes Cumulative Taxes From Fibre Procurement To Fabric Manufacturing)

ParticularCurrent Effective Indirect Tax RateGST Rate
Cotton5 – 7%5%
Synthetic11 – 14%13 -14%
Blended11- 14%13-14%
Wool8-10%5%
Silk8-10%5%
Tax Rate Comparison For Fabrics

Tax Rate Comparison For Garments

ParticularCurrent Effective Indirect Tax RateGST Rate
Cotton
Less than Rs.10007-8%5%
Greater than Rs.10008-9%12%
Synthetic & Blended
Less than Rs.10008-10%5%
Greater than Rs.10009-11%12%
Tax Rate Comparison For Garments

Does textile increase GST?

There are only five slabs of GST – 0%, 5%, 10%, 18%, and 28%. Different categories of items fall into these slabs.

As a result of the 45th meeting of the GST Council held on September 17, the GST rate on textile products was raised from 5% to 12%.

From January 1, 2022, the new rates will come into effect.

What is GST textile?

The Central Board of Indirect Taxes and Customs has imposed a standard GST rate of 12% GST on textiles, apparel, and footwear to rectify the inverted duty structure.

GST is expected to have a higher tax rate than the current tax rate for textiles. Cotton and wool, which are currently tax-exempt, would be taxed under GST.                                                                                                                                            

Is GST 12% on fabric?

Due to the inverted duty structure, textiles, clothes, and footwear are subject to 12% GST (Goods and Services Tax).

What is the HSN code for textiles?

TEXTILE FABRICS – GST RATES & HSN CODE 5901.

HSN CodeDescriptionRate (%)CESS (%)Effective DateRate Revision
5901Textile Fabrics Coated With Gum Or Amylaceous Substances, Of A Kind Used For The Outer Covers Of Books Or The Like; Tracing Cloth; Prepared Painting Canvas; Buckram And Similar Stiffened Textile Fabrics Of A Kind Used For Hat Foundations12001/07/201712%
590110Textile Fabrics Coated With Gum Or Amylaceous Substances, Of A Kind Used For The Outer Covers Of Books Or The Like12001/07/201712%
59011010Textile Fabrics Coated With Gum Or Amylaceous Substances, Of A Kind Used For The Outer Covers Of Books Or The Like; Tracing Cloth; Prepared Painting Canvas; Buckram And Similar Stiffened Textile Fabrics Of A Kind Used For Hat Foundations – Textile Fabrics12001/07/201712%
59011020Textile Fabrics Coated With Gum Or Amylaceous Substances, Of A Kind Used For The Outer Covers Of Books Or The Like; Tracing Cloth; Prepared Painting Canvas; Buckram And Similar Stiffened Textile Fabrics Of A Kind Used For Hat Foundations – Textile Fabrics12001/07/201712%
59011090Textile Fabrics Coated With Gum Or Amylaceous Substances, Of A Kind Used For The Outer Covers Of Books Or The Like; Tracing Cloth; Prepared Painting Canvas; Buckram And Similar Stiffened Textile Fabrics Of A Kind Used For Hat Foundations – Textile Fabrics12001/07/201712%
590190Other12001/07/201712%
59019010Textile Fabrics Coated With Gum Or Amylaceous Substances, Of A Kind Used For The Outer Covers Of Books Or The Like; Tracing Cloth; Prepared Painting Canvas; Buckram And Similar Stiffened Textile Fabrics Of A Kind Used For Hat Foundations – Other: Tracing12001/07/201712%
59019020Textile Fabrics Coated With Gum Or Amylaceous Substances, Of A Kind Used For The Outer Covers Of Books Or The Like; Tracing Cloth; Prepared Painting Canvas; Buckram And Similar Stiffened Textile Fabrics Of A Kind Used For Hat Foundations – Other: Varnish12001/07/201712%
59019090Textile Fabrics Coated With Gum Or Amylaceous Substances, Of A Kind Used For The Outer Covers Of Books Or The Like; Tracing Cloth; Prepared Painting Canvas; Buckram And Similar Stiffened Textile Fabrics Of A Kind Used For Hat Foundations – Other: Other12001/07/201712%
TEXTILE FABRICS

When did GST become 7%?

From 1 July 2007, the 7% GST rate become effective which was announced on 15 February 2007 by Second Minister for Finance Tharman Shanmugaratnam.

Along with the rate increase, Singaporeans received an offset package.

What is the GST on T-shirts?

From January 2022, the GST rate on fabrics has been raised to 12% from 5%, and the GST rate on garments of any value has been raised to 12%, compared to the previous rate of 5% on items priced up to INR 1,000.

HSN CodeDescriptionRate (%)CESS (%)Effective DateRate Revision
6109T-Shirts, Singlets And Other Vests, Knitted Or Crocheted5/12001/07/20175% 12%
61091000T-Shirts, Singlets And Other Vests, Knitted Or Crocheted – Of Cotton5/12001/07/20175% 12%
610990Of Other Textile Materials5/12001/07/20175% 12%
61099010T-Shirts, Singlets And Other Vests, Knitted Or Crocheted -Of Other Textile Materials : Of Synthetic Fibres5/12001/07/20175% 12%
61099020T-Shirts, Singlets And Other Vests, Knitted Or Crocheted -Of Other Textile Materials : Of Artificial Fibres5/12001/07/20175% 12%
61099030T-Shirts, Singlets, And Other Vests, Knitted Or Crocheted -Of Other Textile Materials: Of Silk5/12001/07/20175% 12%
61099040T-Shirts, Singlets, And Other Vests, Knitted Or Crocheted -Of Other Textile Materials: Of Wool Or Fine Animal Hair5/12001/07/20175% 12%
61099090T-Shirts, Singlets, And Other Vests, Knitted Or Crocheted -Of Other Textile Materials: Other5/12001/07/20175% 12%
GST on T-Shirts

Is there GST on cotton?

Cotton is classified under chapter 52 of the HSN code. 

Accordingly, goods made out of Cottons like Gandhi topi and khadi yarn are exempt from GST. All other cotton and cotton goods as under attract 5% GST.

  • Cotton
  • Cotton waste
  • Sewing thread produced by Cotton
  • Cotton yarn, other than khadi yarn
  • Cotton fabrics

How much is GST on a saree?

Beginning January 1, 2022, the cotton textile industry will be required to pay enhanced GST @ of 12% on their products, whereas previously, we were required to pay GST @ 5%.

Constituent fiberDescriptionGST Rate
SilkWoven fabrics of silk – sarees5%
CottonOf not more than 200 gsm5%
Of more than 200 gsm5%
Manmade filaments yarnOf any gsm5%
GST on a saree

What is the GST for cotton sarees?

Saree and Dhoti

(a) The GST rate of 5% is levied on all sarees of silk, cotton, or man-made fabrics [whether or not with embroidery or chikan work].

Constituent fiberDescriptionGST Rate
SilkWoven fabrics of silk – sarees5%
CottonOf not more than 200 gsm5%
Of more than 200 gsm5%
Manmade filaments yarnOf any gsm5%
GST for cotton sarees

How much is GST for printing?

Paper-based stationery products attract 18% GST.

A list of all goods and services of printing with GST rate and HSN and SAC code is given below:

GST: HSN Code for Printing

ChapterProduct NameGSTHSN CodeSAC Code
4817Envelope18%48171000
4817Letterheads18%48173090
4820Diary18%48201090
4819Cartons18%48191010
4819Boxes18%48191010
4819Corrugated Paper or Paper Board18%48191010
4819Carry Bag18%48192090
4820Folders18%48203000
4820Invoice, Books, Letter Pads, Diaries18%48201020
4820Notepads18%48201090
4821Stickers, Packing Material18%48211090
4821CD / DVD Holder (Pouch/Folder/Inlay)18%48211020
4821Plain/PS Lables18%48211020
4821Tags18%48211010
4821Inserts18%48211090
4901Leaflets (Single Sheet)5%49011020
4901Hardcase Books, Softcover Book5%49011010
4901Brochures (Multiple Sheets)5%49019900
4901Annual Report5%49011010
4909Visiting Card18%49090090
4909Wedding / Invitation Cards18%49090090
4910Calendars18%49100010
4911Poster18%49111010
4911Artwork/Designs (Printed)18%49111090
4911Hardcase & Softcase Catalogue (Commercial)18%49111020
4911Inlay Cards18%49111030
4902Booklet Souvenir/Magazine (Monthly)0%49021020
HSN Code for Printing

Next

4911Other Printed Matter, Including Printed Pictures & Photographs; Such as Trade Advertising Material, Commercial Catalogs, Printed Inlay Cards, Pictures, Design & Photographs, Plan & Drawings for Architectural Engineering, Industrial, Commercial, Topographical or Similar Purpose Reproduced with the Aid of Computer or any Other Devices18%49111010
4802Xerox/Plain Paper12%48021010
4901Medical Booklet5%49011020
4901Product Booklet5%49011020
4911Digital Output18%49119990
4909Examination Card18%49090090
4820Bill/Tax Invoice/Cash Memo18%48209090
4820Delivery Challan Book18%48209090
4820Approval / Estimate / Quotation18%48209090
4820Continuous Stationery18%48209090
9003Frame / Fitting (Wood / Metal)12%90031900
4820Binding Charges18%48209090
4820School Calendar / Answer Sheet18%48209090
4817I Card18%48172000
8443Offset Printing Labour18%84431300
8443Screen Printing Labour18%84431990
6305Jute Bag / Cloth Bag / Paper Bag18%63051040
4820Office Stationery18%48201010
4821All Types of Paper Printing18%48211090
4820Goods Received Note18%48202000
4820Store Voucher18%48209090
4821Coupon / Tickets18%48211090
3906Acrylic Polymers in Primary Form18%39069090
3920Acrylic Plastic Sheet & Cut18%39201011
3920Plastic Aluminium Compsite Panel / Sheet18%39201019
3920PVC Sheet18%39201099
3920PVC Laminated Flex Rolls / Sheets18%39204900
3920P.S. Sheets18%39205111
3920Acrylic Sheets Off Cuts18%39205111
3920Acrylic Polymers (Methacrylate) Sheets, Others18%39205159
3920Plastic Sheets (Monarch)18%39205911
3920Polycarbonate Sheet Compact18%39206190
HSN Code for Printing

Next

3920PVC Sheeting in Rolls18%39209900
3920Translite, Inkjet PP Matt18%39209999
3921PVC Flex Material18%39219026
3921PVC Sheet18%39219029
3921Ink Jet18%39219091
3921Acrylic Sheets18%39219099
3926Acrylic Sign Board18%39269099
3926Plastic Photo ID Card18%39264049
4911Danglers, Tent Card18%49111010
4911Sunboard Plain or Printed18%49111020
4911Foam Banners, Flex Banners, Promo Table18%49111090
4911Promotional Items Like T-Shirts, Caps, Mugs, Pen Drives18%49111090
5901Poly Cotton Canvas (Matt Glossy)18%59011020
7318Acrylic Sandwich Spacer Studs18%
7610Roll Up Stands18%76109030
7616Roll Up Standys18%76169990
9405LED Module, Power Supply, LED Strips (Rigid or Flexible)12%94054090
9405ACP Signage with Channel Letter, 3D Letter, Glow Sign Boxes, Clipon Frames, Frames Boxes, Toempoles, Lollypops, Channel Letters, All Signages that Lit, LED Display Items18%94059900
9997Scaffoldings (Services)18%
8310Non- Illuminated Signages, Sign Plates, Name Plates, Address Plates and Similar Plates, Numbers, Letters of base Metal, Excluding there if the heading 9405., Metal Fabrication, Solid Acrylic Letters Metal Letters, Way Finding Signages, Directories, All non Lit Signages Made from Wood Metal or Plastics, Sign Board/Exit Board/Indication/Board/Display Board Non Lite/ Name Plate18%83100090
9403All Wooden or Metal Fixture or Retail Display, Promo Table made of Plastic or Aluminium18%
9987Installation – Maintenance, Repair & Installation (Except Construction) Services, Installation for Signage’s18%
9988Machining, Cutting Jobs Works, Job Work on Material Supplied by Client, Manufacturing Services on Physical Inputs (Goods) Owned by Others.18%
Paper and Paper Product Manufacturing Services18%998832
Information Technology (IT) Consulting and Support Services18%998313
Web Design & Development18%998314
Digital Marketing18%998319
Social Media Marketing18%998319
Specialty Design Services including Interior Design, Fashion Design, Industrial Design & other Specialty Design Services18%998391
Hosting Services18%998315
Domain Name Registration/Renewal Services18%998319
Add on services such as Site Lock, Privacy Protection Services, Digital Certificate, Bulk Email Plan18%998319
Software Development18%99843
HSN Code for Printing

How much is GST on curtains?

GST on Curtains

HSN CodeDescriptionRate (%)CESS (%)Effective DateRate Revision
6303Curtains (including curtains) and interior blinds. Curtains or bed curtains – knitted or crocheted5/12015/11/20175% 12%
63031100Curtains (including curtains) and interior blinds. Knitted or crocheted curtains or bed flounces: cotton5/12015/11/20175% 12%
63031200Curtains (including curtains) and interior blinds. Knitted or crocheted curtains or bed flounces: synthetic fiber5/12015/11/20175% 12%
63031900Curtains (including curtains) and interior blinds. Knitted or crocheted curtains or bed flounces: from other fibrous materials5/12015/11/20175% 12%
63039100Curtains (including curtains) and interior blinds. curtains or bed flounces Other: cotton5/12015/11/20175% 12%
63039200Curtains (including curtains) and interior blinds. curtains or bed flounces Other: synthetic fiber5/12015/11/20175% 12%
630399other Textile materials5/12015/11/20175% 12%
63039910Curtains (including curtains) and interior blinds. curtains or bed flounces Other: From other textile materials: silk shower curtain5/12015/11/20175% 12%
63039990Curtains (including curtains) and interior blinds. curtains or bed flounces Other: From other textile materials: other5/12015/11/20175% 12%
GST on curtains

How much is GST rate on embroidery job work?

GST rate on Embroidery Job Work

HSN CodeDescriptionRate (%)CESS (%)Effective DateRate Revision
5810Dress, stripes, embroidered motifs5/12001/07/20175% 12%
58101000Embroidery in one piece, stripes or motifs – embroidery for no visible reason5/12001/07/20175% 12%
58109100Embroidered dresses, stripes, or motifs – other embroideries: cotton5/12001/07/20175% 12%
581092Of Man-Made Fibres5/12001/07/20175% 12%
58109210Embroidered dresses, stripes, or motifs – other embroideries:- Synthetic: Embroidered badges, motifs, etc.5/12001/07/20175% 12%
58109290Embroidered dresses, stripes or motifs – other embroideries:- Synthetic: Other5/12001/07/20175% 12%
58109900Embroidered dresses, stripes, or motifs – other embroideries: from other fibrous materials5/12001/07/20175% 12%
GST rate on embroidery job work

What is SAC code 998313 for?

SAC code 998313 can be used by social media marketing agencies, digital marketing agencies, freelancers, and SEO agencies for billing consulting and support services.

Frequently Asked Questions(FAQ):-

Is GST required for cloth shop?

All types of apparel and clothing of sale value exceeding Rs. 1000 shall attract GST 12%, as per schedule II of Chapter 62.

Under both categories, any piece of apparel or clothing would be taxed at 5% GST if the taxable value of the goods does not exceed Rs. 1000 per piece. 

Is textile GST increased in India?

Notably, the Finance Ministry on November 18 notified a 7% hike in GST applicable on manmade fiber (MMF) MMF yarn, MMF fabrics, and finished products such as apparel, textiles, and footwear from the earlier 5% to 12%, effective January 2022.

From January 2022, the new rate is 12%.

Is GST applicable on printing?

HSN Code Chapter 49 for Printing Services

All other goods mentioned in the GST Tariff will be taxable @ CGST & SGST/UTGST 6% of IGST 12%.

Any other type of printed books, newspapers, pictures, and other products of the printing industry, manuscripts, typescripts, and plans not mentioned above are taxable at 12% GST.

What is corrugated sheet hsn code and gst rate?

HSN Code and GST Rate for corrugated sheet is 480810 and 12%.

Wrapping Up

We hope you got all the answers related to textile GST Rates across Categories 2022.

If you have any other queries or feedback related to this topic, feel free to reach out to us. Our experts will respond to you asap.

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