My client is a job worker and providing of dying and printing to readymade garments and textile industry. Pls tell me SAC code and rate of tax. Also keep it in mind that my job work is same for both type of clients.

Reply—Job work means any treatment or processing undertaken by a person on goods belonging to another registered person and the expression ‘job worker’ shall be construed accordingly. Services by way of job work in relation to textiles and textile products falling under chapter 50 to 63 attract 5% GST. SAC code 9988 will be applicable. (refer S.No.26(i) of Noti. No.11/2017-CT (Rate))

Services which are carried out on physical inputs (goods) which are owned by persons other than those registered under the CGST Act are taxable @18% (Refer S.No.26(iv) of Noti. No.11/2017-CT (Rate))