• CCI AD FROM 5th April 2021

GST – Amendment to the rates of tax on textile products and job work effective from 1st January, 2022

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 (%) 

       

Synthetic Fibre 

18 

12 

Artificial Fibre 

18 

12 

Waste of manmade fibre 

18 

12 

Synthetic/Polyester Yarn 

12 

12 

Artificial/Viscose Yarn 

12 

12 

Fabric of Synthetic and Artificial Yarn 

12 

7

Garments 

(Sale value not exceeding Rs. 1000/- per piece)  

12 

(Sale value exceeding Rs. 1000/- per piece) 

12 

(Irrespective of value) 

Made-ups 

(Sale value not exceeding Rs. 1000/- per piece)  

12 

(Sale value exceeding Rs. 1000/- per piece) 

12 

(Irrespective of value) 

Cotton  

10 

Cotton Yarn 

11 

Cotton Fabric 

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 

Dyeing or Printing of textile and textile products II 

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