Garment Maniufacturing Working with Trims uses

[Guest]

Garment Manufacturing

 

Under GST regime Garment Manufacturing unit is also obtained for registration and invoiced to client as “Job Work Stitching” under SAC Code 998822 (at GST rate 5% revised on 5.8.17). Can we now purchase all accessory under and issue consolidated bill under Garment related HSN code 6114, covering PO price (Job Working + Trims total cost). (applicable GST rate @5% for Inv value below ₹ 1000).

 

The internal adjustment of Stock Inventory, be done in books through Stock Journal process. Important thing to kept in mind that for Garment production, required Raw Material - Fabric is supplied by principle & Rest all articles (Accessory/Buttons/Packing Materials), required for production including conversion/ packing is done by

[DR.MARIAPPAN GOVINDARAJAN]

Have you got clarified in the above said issue. If not please inform.

AI Summary

Job work stitching GST treatment: consolidated billing under garment HSN may permit low value invoice rate application. Query concerns whether a registered garment manufacturer invoicing Job Work Stitching may purchase accessories and issue a consolidated invoice under the garment HSN classification combining job work and trims, invoking the lower GST rate for low-value invoices; internal stock adjustments to be handled via stock journal, with fabric supplied by the principal and accessories procured by the manufacturer.