TaxTMI 
TaxTMI 
Dear Experts,
previously we are charging 18% GST on job work of stiching of upper of shoes upto jan 2018. Now there are some persons who charge only 5% on this service and my SAC code is 00441480. Please tell me whether i have to charge 18% or 5%.
Job work service - stiching of upper of Shoes
06 Mar 2018 
10 Replies 
21252 Views Asked by
GST classification for job work on footwear uppers requires SAC 9988 and the corresponding job-work rate be applied.
Stitching of shoe uppers carried out as job work on inputs supplied by the principal is classifiable under SAC 9988 (manufacturing services on physical inputs owned by others). Such services attract the job-work GST rate applicable to footwear/leather job work in the tariff schedule, and suppliers should update registration and invoices to reflect SAC 9988 rather than legacy generic service codes. (AI Summary)
Stitching of shoe uppers carried out as job work on inputs supplied by the principal is classifiable under SAC 9988 (manufacturing services on physical inputs owned by others). Such services attract the job-work GST rate applicable to footwear/leather job work in the tariff schedule, and suppliers should update registration and invoices to reflect SAC 9988 rather than legacy generic service codes. (AI Summary)