New GST on Tailoring Service in India
- Tailoring services in India are taxable under GST, with rates depending on the type of service provided.
- The GST rate for basic tailoring services (job work) is 5%, while a fashion design and tailoring combo is taxed at 18%.
- Tailors must register for GST if their turnover exceeds ₹20 lakh in general states or ₹10 lakh in special category states.
- Tailoring businesses can claim Input Tax Credit on items like sewing machines, fabric, and shop rent if they are GST-registered.
- Small tailors with turnover below the threshold are exempt from GST registration unless they choose to register voluntarily.
Tailoring is a vital part of India’s clothing and fashion industry—from local darzis to designer boutiques. But is GST applicable when you get your clothes stitched? And if you run a tailoring business, should you charge GST? Let’s simplify the rules around gst on tailoring service in India, and how it applies to both customers and tailors.
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Is GST Applicable to Tailoring Services?
Yes, tailoring services are taxable under GST, as they involve labour, skill, and some materials. They fall under the category of job work or customised service depending on the business model.
New GST Rate on Tailoring Services in India
The Government of India is updating GST rates effective after 22 Sep 2025. Below are the expected new GST rates for Tailoring Services taxpayers by business type (no compensation cess).
| Service Type | SAC Code | New GST Rate |
|---|---|---|
| Tailoring of garments (job work) | 9988 | 5% |
| Fashion designing + tailoring combo | 9988 | 18% |
| Tailoring for uniform contracts | 9988 | 5% |
Service Type
SAC Code
New GST Rate
Service Type
SAC Code
New GST Rate
Service Type
SAC Code
New GST Rate
Old GST Rate on Tailoring Services
(Old GST Rates – Applicable Until 21st September)
| Service Type | SAC Code | Old GST Rate |
|---|---|---|
| Tailoring of garments (job work) | 9988 | 5% |
| Fashion designing + tailoring combo | 9988 | 18% |
| Tailoring for uniform contracts | 9988 | 5% or 12% |
Service Type
SAC Code
Old GST Rate
Service Type
SAC Code
Old GST Rate
Service Type
SAC Code
Old GST Rate
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New GST on Tailoring Services: Explained
| Scenario | New GST Rate | Remarks |
|---|---|---|
| Local tailor stitching your own fabric | 5% | GST applies if tailor is registered |
| Designer boutique offering design + tailoring | 18% | Treated as composite supply |
| Uniform stitching for schools/companies | 5% | Depends on contract type and turnover |
Scenario
New GST Rate
Remarks
Scenario
New GST Rate
Remarks
Scenario
New GST Rate
Remarks
Old GST on Tailoring Services: Explained
| Scenario | Old GST Rate | Remarks |
|---|---|---|
| Local tailor stitching your own fabric | 5% | GST applies if tailor is registered |
| Designer boutique offering design + tailoring | 18% | Treated as composite supply |
| Uniform stitching for schools/companies | 5% or 12% | Depends on contract type and turnover |
Scenario
Old GST Rate
Remarks
Scenario
Old GST Rate
Remarks
Scenario
Old GST Rate
Remarks
GST Registration for Tailors and Sewing Businesses
- ₹20 lakh turnover threshold in general category states
- ₹10 lakh in special category states
- Home-based tailors are exempt unless they register or exceed limits
Input Tax Credit for Tailoring Businesses
- Sewing machines and stitching equipment
- Fabric and accessories (if billed as part of the service)
- Rent and utilities for shop or workspace
- Marketing and consultancy services
Learn how to claim Input Tax Credit (ITC) if you’re a registered tailoring business.
Understanding the gst on tailoring services helps both customers and service providers stay tax-compliant and accurately price their services, whether it’s a simple alteration or a custom designer outfit.
