GST Rate on Job Worker Charger

[JOHN SHANNEL]

hi, 

What is the GST rate of Job Worker Charges who manufactures shoes for our organisation. we give them raw materials and manufactures shoes for our organisation.

AI Summary

GST rate change: Job-work services for footwear move from 12% to 18% from 22 September 2025; leather jobs 5% A registered principal who sends raw materials to a job worker for manufacture of shoes is charged GST on the job-worker's service. Presently job-work services for footwear attract 12% GST (6% CGST + 6% SGST). An amendment effective 22 September 2025 increases the rate to 18% in general, but job-work services relating to hides, skins and leather (Chapter 41) will attract 5% instead. The job worker must apply the applicable rate on his job-work charges.