SAC Code
998822
Description
Wearing apparel manufacturing services
New Rate
Old Rate
Notes
5% when the processing is job work for a registered person who owns the garments or fabric (Chapters 50-63); tailoring services are also 5%. Processing for an unregistered owner is taxed at 18% with input tax credit. Source: Notification 11/2017-Central Tax (Rate), S. No. 26(ii)(g), 26(vi) and 26(vii) as substituted by 15/2025.