TaxTMI 
TaxTMI 
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
Job work rates for parts of footwear
19 Nov 2020 
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GST on job work for footwear parts: concessional rate applies for supplies to registered persons, higher rate applies otherwise.
Parts of footwear, including shoe soles and uppers, are treated as footwear for tariff classification and, for job-work performed for a registered person, the concessional job-work GST rate applicable to the leather and footwear sector applies; job-work for unregistered persons attracts the higher standard rate. Notifications and circulars confirm that parts of footwear are covered by the concessional treatment when supplied to registered persons. (AI Summary)
Parts of footwear, including shoe soles and uppers, are treated as footwear for tariff classification and, for job-work performed for a registered person, the concessional job-work GST rate applicable to the leather and footwear sector applies; job-work for unregistered persons attracts the higher standard rate. Notifications and circulars confirm that parts of footwear are covered by the concessional treatment when supplied to registered persons. (AI Summary)