Garment Industry

Different Taxings on different products of Garment industry.

 

 

Sr. No. Description of commodity Chapter Number Tax rate %
1. Cotton 52 5%
2. Cotton Waste 52 5%
3. Cotton Yarn 52 5%
4. Cotton Sewing Thread 52 5%
5. Cotton Fabrics 52 5%
6. Sewing Thread (Made in Filament Yarn) 54 18%
7. Rubber Thread and Card 54 12%
8. Narrow Woven Fabrics (Tapes and Elastic) 58 12%
9. Labels and Badges 58 12%
10. Apparels (Sales value below Rs.1000) 62 & 63 5%
11. Apparels (Sales value above Rs.1000) 62 & 63 12%
12. Embroidery with the piece 58 12%
13. Fabrics man-made textile material 54 5%
14. Fabrics of man-made stable fabrics 54 5%
15. Carton Boxes 48 12%
16. Corrugated Boxes 48 12%
17. Paper Board 48 12%
18. Hosiery Needles 84 18%
19. Buttons 96 18%
20. Textile Machinery 44 12%
21. Sewing Machinery 84 12%
22. Self Adhesive Tapes (Gum Tapes & Cello Tapes) 39 18%
23. Primary Polymer (are goods) 39 18%
24. Waste generated in 5% items (Waste cloth and Cloth rugs) 63 5%
25. Waste generated in 12% items 63 12%
26. Pigments and Dyes 32 18%
27. Printing Ink 32 18%
28. Chemicals 28 & 29 18%
29. Laboratory Chemicals 28 & 29 12%
30. Common Salt 25 Exempted
31. Salt other than Common Salt 25 5%
32. Photographic Tags using in textile field 37 18%
33. Transfer Paper 48 18%
34. All Labour Contract in Textile and Hosiery Filed. (Whether material is involved or not) Under service code 18%

 

Leave a Reply

Your email address will not be published. Required fields are marked *