Job work rates for parts of footwear

[Murari Agrawal]

We are manufacturing parts of footwear like shoe soles & shoe uppers and charging 5% GST under SAC code 9988. Pl let know if it is correct and the relevant notification for this. Thanks

AI Summary

Footwear Parts Manufacturing GST: 18% Rate for Heading 6406, 5% for Job Work Under SAC Code 9988 A discussion on a forum addressed the appropriate Goods and Services Tax (GST) rate for manufacturing parts of footwear, such as shoe soles and uppers. The initial query sought confirmation on charging a 5% GST under SAC code 9988. It was clarified that parts of footwear fall under heading 6406, attracting a higher GST rate of 18% unless job work is done for a registered person, in which case the rate is 5%. The conversation referenced relevant notifications and confirmed that parts of footwear are included in the applicable GST rate for job work.