Circular No. ES/213/2021-22 21st November, 2021
To: Members of the Council
Sub: GST – Amendment to the rates of tax on textile products and job work effective from 1st January, 2022
Dear Member,
As you may be aware, based on industry representations, the GST Council was working towards correction of Inverted Tax Structure. Accordingly, certain amendments have been carried to the tax structure of textile goods and services vide Notification Nos. 14 &15/2021-Central Tax (Rate), both dated 18th November, 2021, which would be effective from 1st January, 2022. Details regarding the same are given below:
|
Sl. No. |
Textile Product |
Rate till 31.12.2021 (%) |
Rate from 1.01.2022 (%) |
|
1 |
Synthetic Fibre |
18 |
12 |
|
2 |
Artificial Fibre |
18 |
12 |
|
3 |
Waste of manmade fibre |
18 |
12 |
|
4 |
Synthetic/Polyester Yarn |
12 |
12 |
|
5 |
Artificial/Viscose Yarn |
12 |
12 |
|
6 |
Fabric of Synthetic and Artificial Yarn |
5 |
12 |
|
7 |
Garments |
5 (Sale value not exceeding Rs. 1000/- per piece) 12 (Sale value exceeding Rs. 1000/- per piece) |
12 (Irrespective of value) |
|
8 |
Made-ups |
5 (Sale value not exceeding Rs. 1000/- per piece) 12 (Sale value exceeding Rs. 1000/- per piece) |
12 (Irrespective of value) |
|
9 |
Cotton |
5 |
5 |
|
10 |
Cotton Yarn |
5 |
5 |
|
11 |
Cotton Fabric |
5 |
12 |
GST rates effective from 1.01.2022 on the service of textile job work:
|
Service |
Rate till 31.12.2021 (%) |
Rate from 1.01.2022 (%) |
|
Job work in relation to Textile and textile products |
5 |
5 |
|
Dyeing or Printing of textile and textile products II |
5 |
12 |
Relevant Notifications are enclosed for your kind reference.
Members may kindly make a note of the above.
Thanking you,
Yours faithfully,
S. BALARAJU
EXECUTIVE DIRECTOR
