Textile GST Rates Across Categories 2023 (Latest)
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?
One of the biggest contributions to India’s economic growth in terms of GDP, employment, and export promotion is the textile industry. Both skilled and unskilled employees are employed in the textile industry. The Central Board of Indirect Taxes and Customs applies a unified Goods and Services Tax (GST) on textiles and clothing.
However, 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 January 1, 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 Type | Cotton | Synthetic | Silk / Jute | Wool Standard | Wool carded – combed | Other Natural Fibres |
| Raw Material | 5% | 18% | 0.00% | 0% | 5% | 5% |
| Yarn (Spinning) | 5% | 18% | 5.00% | 5% | 5% | 5% |
| Yarn (Knitting / Weaving) | 5% | 5% | 5% | 5% | 5% | 5% |
Garments
| Upto Rs.1000 | 5% | 5% | 5% | 5% | 5% | 5% |
| Exceeding Rs.1000 | 12% | 12% | 12% | 12% | 12% | 12% |
| Carpets, Towels | 12% | 12% | 12% | 12% | 12% | 12% |
| Technical Textiles | 12% | 12% | 12% | 12% | 12% | 12% |
Made Ups
| Upto Rs.1000 | 5% | 5% | 5% | 5% | 5% | 5% |
| Exceeding Rs.1000 | 12% | 12% | 12% | 12% | 12% | 12% |
Tax Rate Comparison For Fabrics (Includes Cumulative Taxes From Fibre Procurement To Fabric Manufacturing)
| Particular | Current Effective Indirect Tax Rate | GST Rate | ||||
| Cotton | 5 – 7% | 5% | ||||
| Synthetic | 11 – 14% | 13 -14% | ||||
| Blended | 11- 14% | 13-14% | ||||
| Wool | 8-10% | 5% | ||||
| Silk | 8-10% | 5% |
Tax Rate Comparison For Garments
| Particular | Current Effective Indirect Tax Rate | GST Rate | ||||
| Cotton | ||||||
| Less than Rs.1000 | 7-8% | 5% | ||||
| Greater than Rs.1000 | 8-9% | 12% | ||||
| Synthetic & Blended | ||||||
| Less than Rs.1000 | 8-10% | 5% | ||||
| Greater than Rs.1000 | 9-11% | 12% |
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 take effect.
What Is GST Textile?
The Central Board of Indirect Taxes and Customs has imposed a standard GST rate of 12% 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.
What is the HSN code for textiles?
TEXTILE FABRICS – GST RATES & HSN CODE 5901.
| HSN Code | Description | Rate (%) | CESS (%) | Effective Date | Rate Revision |
| 5901 | Textile 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 | 12 | 0 | 01/07/2017 | 12% |
| 590110 | Textile Fabrics Coated With Gum Or Amylaceous Substances, Of A Kind Used For The Outer Covers Of Books Or The Like | 12 | 0 | 01/07/2017 | 12% |
| 59011010 | Textile 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 Fabrics | 12 | 0 | 01/07/2017 | 12% |
| 59011020 | Textile 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 Fabrics | 12 | 0 | 01/07/2017 | 12% |
| 59011090 | Textile 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 Fabrics | 12 | 0 | 01/07/2017 | 12% |
| 590190 | Other | 12 | 0 | 01/07/2017 | 12% |
| 59019010 | Textile 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: Tracing | 12 | 0 | 01/07/2017 | 12% |
| 59019020 | Textile 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: Varnish | 12 | 0 | 01/07/2017 | 12% |
| 59019090 | Textile 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: Other | 12 | 0 | 01/07/2017 | 12% |
When Did GST Become 7%?
From July 1, 2007, the 7% GST rate will be effective, as was announced on February 15, 2007 by the 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 Code | Description | Rate (%) | CESS (%) | Effective Date | Rate Revision |
| 6109 | T-Shirts, Singlets And Other Vests, Knitted Or Crocheted | 5/12 | 0 | 01/07/2017 | 5% 12% |
| 61091000 | T-Shirts, Singlets And Other Vests, Knitted Or Crocheted – Of Cotton | 5/12 | 0 | 01/07/2017 | 5% 12% |
| 610990 | Of Other Textile Materials | 5/12 | 0 | 01/07/2017 | 5% 12% |
| 61099010 | T-Shirts, Singlets And Other Vests, Knitted Or Crocheted -Of Other Textile Materials : Of Synthetic Fibres | 5/12 | 0 | 01/07/2017 | 5% 12% |
| 61099020 | T-Shirts, Singlets And Other Vests, Knitted Or Crocheted -Of Other Textile Materials : Of Artificial Fibres | 5/12 | 0 | 01/07/2017 | 5% 12% |
| 61099030 | T-Shirts, Singlets, And Other Vests, Knitted Or Crocheted -Of Other Textile Materials: Of Silk | 5/12 | 0 | 01/07/2017 | 5% 12% |
| 61099040 | T-Shirts, Singlets, And Other Vests, Knitted Or Crocheted -Of Other Textile Materials: Of Wool Or Fine Animal Hair | 5/12 | 0 | 01/07/2017 | 5% 12% |
| 61099090 | T-Shirts, Singlets, And Other Vests, Knitted Or Crocheted -Of Other Textile Materials: Other | 5/12 | 0 | 01/07/2017 | 5% 12% |
Is There GST on Cotton?
Cotton is classified under chapter 52 of the HSN code. Accordingly, goods made out of Cotton like Gandhi topi and khadi yarn, are exempt from GST. All other cotton and cotton goods listed below 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 fiber | Description | GST Rate |
| Silk | Woven fabrics of silk – sarees | 5% |
| Cotton | Of not more than 200 gsm | 5% |
| Of more than 200 gsm | 5% | |
| Manmade filaments yarn | Of any gsm | 5% |
What Is the GST for Cotton Sarees?
Saree and Dhoti
(a) The GST rate of 5% is levied on all sarees made of silk, cotton, or man-made fabrics [whether or not with embroidery or chikan work].
| Constituent fiber | Description | GST Rate |
| Silk | Woven fabrics of silk – sarees | 5% |
| Cotton | Of not more than 200 gsm | 5% |
| Of more than 200 gsm | 5% | |
| Manmade filaments yarn | Of any gsm | 5% |
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
| Chapter | Product Name | GST | HSN Code | SAC Code |
| 4817 | Envelope | 18% | 48171000 | |
| 4817 | Letterheads | 18% | 48173090 | |
| 4820 | Diary | 18% | 48201090 | |
| 4819 | Cartons | 18% | 48191010 | |
| 4819 | Boxes | 18% | 48191010 | |
| 4819 | Corrugated Paper or Paper Board | 18% | 48191010 | |
| 4819 | Carry Bag | 18% | 48192090 | |
| 4820 | Folders | 18% | 48203000 | |
| 4820 | Invoice, Books, Letter Pads, Diaries | 18% | 48201020 | |
| 4820 | Notepads | 18% | 48201090 | |
| 4821 | Stickers, Packing Material | 18% | 48211090 | |
| 4821 | CD / DVD Holder (Pouch/Folder/Inlay) | 18% | 48211020 | |
| 4821 | Plain/PS Lables | 18% | 48211020 | |
| 4821 | Tags | 18% | 48211010 | |
| 4821 | Inserts | 18% | 48211090 | |
| 4901 | Leaflets (Single Sheet) | 5% | 49011020 | |
| 4901 | Hardcase Books, Softcover Book | 5% | 49011010 | |
| 4901 | Brochures (Multiple Sheets) | 5% | 49019900 | |
| 4901 | Annual Report | 5% | 49011010 | |
| 4909 | Visiting Card | 18% | 49090090 | |
| 4909 | Wedding / Invitation Cards | 18% | 49090090 | |
| 4910 | Calendars | 18% | 49100010 | |
| 4911 | Poster | 18% | 49111010 | |
| 4911 | Artwork/Designs (Printed) | 18% | 49111090 | |
| 4911 | Hardcase & Softcase Catalogue (Commercial) | 18% | 49111020 | |
| 4911 | Inlay Cards | 18% | 49111030 | |
| 4902 | Booklet Souvenir/Magazine (Monthly) | 0% | 49021020 |
Next
| 4911 | Other 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 Devices | 18% | 49111010 | |
| 4802 | Xerox/Plain Paper | 12% | 48021010 | |
| 4901 | Medical Booklet | 5% | 49011020 | |
| 4901 | Product Booklet | 5% | 49011020 | |
| 4911 | Digital Output | 18% | 49119990 | |
| 4909 | Examination Card | 18% | 49090090 | |
| 4820 | Bill/Tax Invoice/Cash Memo | 18% | 48209090 | |
| 4820 | Delivery Challan Book | 18% | 48209090 | |
| 4820 | Approval / Estimate / Quotation | 18% | 48209090 | |
| 4820 | Continuous Stationery | 18% | 48209090 | |
| 9003 | Frame / Fitting (Wood / Metal) | 12% | 90031900 | |
| 4820 | Binding Charges | 18% | 48209090 | |
| 4820 | School Calendar / Answer Sheet | 18% | 48209090 | |
| 4817 | I Card | 18% | 48172000 | |
| 8443 | Offset Printing Labour | 18% | 84431300 | |
| 8443 | Screen Printing Labour | 18% | 84431990 | |
| 6305 | Jute Bag / Cloth Bag / Paper Bag | 18% | 63051040 | |
| 4820 | Office Stationery | 18% | 48201010 | |
| 4821 | All Types of Paper Printing | 18% | 48211090 | |
| 4820 | Goods Received Note | 18% | 48202000 | |
| 4820 | Store Voucher | 18% | 48209090 | |
| 4821 | Coupon / Tickets | 18% | 48211090 | |
| 3906 | Acrylic Polymers in Primary Form | 18% | 39069090 | |
| 3920 | Acrylic Plastic Sheet & Cut | 18% | 39201011 | |
| 3920 | Plastic Aluminium Compsite Panel / Sheet | 18% | 39201019 | |
| 3920 | PVC Sheet | 18% | 39201099 | |
| 3920 | PVC Laminated Flex Rolls / Sheets | 18% | 39204900 | |
| 3920 | P.S. Sheets | 18% | 39205111 | |
| 3920 | Acrylic Sheets Off Cuts | 18% | 39205111 | |
| 3920 | Acrylic Polymers (Methacrylate) Sheets, Others | 18% | 39205159 | |
| 3920 | Plastic Sheets (Monarch) | 18% | 39205911 | |
| 3920 | Polycarbonate Sheet Compact | 18% | 39206190 |
Next
| 3920 | PVC Sheeting in Rolls | 18% | 39209900 | |
| 3920 | Translite, Inkjet PP Matt | 18% | 39209999 | |
| 3921 | PVC Flex Material | 18% | 39219026 | |
| 3921 | PVC Sheet | 18% | 39219029 | |
| 3921 | Ink Jet | 18% | 39219091 | |
| 3921 | Acrylic Sheets | 18% | 39219099 | |
| 3926 | Acrylic Sign Board | 18% | 39269099 | |
| 3926 | Plastic Photo ID Card | 18% | 39264049 | |
| 4911 | Danglers, Tent Card | 18% | 49111010 | |
| 4911 | Sunboard Plain or Printed | 18% | 49111020 | |
| 4911 | Foam Banners, Flex Banners, Promo Table | 18% | 49111090 | |
| 4911 | Promotional Items Like T-Shirts, Caps, Mugs, Pen Drives | 18% | 49111090 | |
| 5901 | Poly Cotton Canvas (Matt Glossy) | 18% | 59011020 | |
| 7318 | Acrylic Sandwich Spacer Studs | 18% | ||
| 7610 | Roll Up Stands | 18% | 76109030 | |
| 7616 | Roll Up Standys | 18% | 76169990 | |
| 9405 | LED Module, Power Supply, LED Strips (Rigid or Flexible) | 12% | 94054090 | |
| 9405 | ACP Signage with Channel Letter, 3D Letter, Glow Sign Boxes, Clipon Frames, Frames Boxes, Toempoles, Lollypops, Channel Letters, All Signages that Lit, LED Display Items | 18% | 94059900 | |
| 9997 | Scaffoldings (Services) | 18% | ||
| 8310 | Non- 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 Plate | 18% | 83100090 | |
| 9403 | All Wooden or Metal Fixture or Retail Display, Promo Table made of Plastic or Aluminium | 18% | ||
| 9987 | Installation – Maintenance, Repair & Installation (Except Construction) Services, Installation for Signage’s | 18% | ||
| 9988 | Machining, 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 Services | 18% | 998832 | ||
| Information Technology (IT) Consulting and Support Services | 18% | 998313 | ||
| Web Design & Development | 18% | 998314 | ||
| Digital Marketing | 18% | 998319 | ||
| Social Media Marketing | 18% | 998319 | ||
| Specialty Design Services including Interior Design, Fashion Design, Industrial Design & other Specialty Design Services | 18% | 998391 | ||
| Hosting Services | 18% | 998315 | ||
| Domain Name Registration/Renewal Services | 18% | 998319 | ||
| Add on services such as Site Lock, Privacy Protection Services, Digital Certificate, Bulk Email Plan | 18% | 998319 | ||
| Software Development | 18% | 99843 |
How Much Is GST on Curtains?
GST on Curtains
| HSN Code | Description | Rate (%) | CESS (%) | Effective Date | Rate Revision |
| 6303 | Curtains (including curtains) and interior blinds. Curtains or bed curtains – knitted or crocheted | 5/12 | 0 | 15/11/2017 | 5% 12% |
| 63031100 | Curtains (including curtains) and interior blinds. Knitted or crocheted curtains or bed flounces: cotton | 5/12 | 0 | 15/11/2017 | 5% 12% |
| 63031200 | Curtains (including curtains) and interior blinds. Knitted or crocheted curtains or bed flounces: synthetic fiber | 5/12 | 0 | 15/11/2017 | 5% 12% |
| 63031900 | Curtains (including curtains) and interior blinds. Knitted or crocheted curtains or bed flounces: from other fibrous materials | 5/12 | 0 | 15/11/2017 | 5% 12% |
| 63039100 | Curtains (including curtains) and interior blinds. curtains or bed flounces Other: cotton | 5/12 | 0 | 15/11/2017 | 5% 12% |
| 63039200 | Curtains (including curtains) and interior blinds. curtains or bed flounces Other: synthetic fiber | 5/12 | 0 | 15/11/2017 | 5% 12% |
| 630399 | other Textile materials | 5/12 | 0 | 15/11/2017 | 5% 12% |
| 63039910 | Curtains (including curtains) and interior blinds. curtains or bed flounces Other: From other textile materials: silk shower curtain | 5/12 | 0 | 15/11/2017 | 5% 12% |
| 63039990 | Curtains (including curtains) and interior blinds. curtains or bed flounces Other: From other textile materials: other | 5/12 | 0 | 15/11/2017 | 5% 12% |
How Much Is GST Rate on Embroidery Job Work?
GST rate on Embroidery Job Work
| HSN Code | Description | Rate (%) | CESS (%) | Effective Date | Rate Revision |
| 5810 | Dress, stripes, embroidered motifs | 5/12 | 0 | 01/07/2017 | 5% 12% |
| 58101000 | Embroidery in one piece, stripes or motifs – embroidery for no visible reason | 5/12 | 0 | 01/07/2017 | 5% 12% |
| 58109100 | Embroidered dresses, stripes, or motifs – other embroideries: cotton | 5/12 | 0 | 01/07/2017 | 5% 12% |
| 581092 | Of Man-Made Fibres | 5/12 | 0 | 01/07/2017 | 5% 12% |
| 58109210 | Embroidered dresses, stripes, or motifs – other embroideries:- Synthetic: Embroidered badges, motifs, etc. | 5/12 | 0 | 01/07/2017 | 5% 12% |
| 58109290 | Embroidered dresses, stripes or motifs – other embroideries:- Synthetic: Other | 5/12 | 0 | 01/07/2017 | 5% 12% |
| 58109900 | Embroidered dresses, stripes, or motifs – other embroideries: from other fibrous materials | 5/12 | 0 | 01/07/2017 | 5% 12% |
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.
FAQs :Textile GST Rates Across Categories 2023
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) 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?
According to 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 book, newspaper, picture, and other product of the printing industry, as well as manuscripts, typescripts, and plans not mentioned above, are taxable at 12% GST.
What are corrugated sheet HSN code and GST rate?
HSN Code and GST Rate for a corrugated sheet are 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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