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Job work rates for parts of footwear, Goods and Services Tax - GST

Issue Id: - 116855
Dated: 19-11-2020
By:- Murari Agrawal
Job work rates for parts of footwear

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We are manufacturing parts of footwear like shoe soles & shoe uppers and charging 5% GST under SAC code 9988. Pl let know if it is correct and the relevant notification for this. Thanks

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Showing Replies 1 to 5 of 5 Records

1 Dated: 19-11-2020
By:- Rajagopalan Ranganathan


Parts of foot ware is classifiable under the heading 6406 attracting CGST 9% and SGST 9% vide Sl. No, 171 of Notification No. 01/2017-CT (Rate) dated 28.06.2017 as amended.

2 Dated: 19-11-2020
By:- Murari Agrawal

Yes Sir, but I suppose that is for sale under HSN 6406. I wanted the rate for Job Work under SAC code 9988, where I have been told the rate is 5% for leather & Footwear chapter 64, but does that mean complete footwear or the parts also. Kindly clarify. Thanks

3 Dated: 20-11-2020

In this scenario, if job-work is performed for registered person, rate is 5% otherwise 18%. See Circular No.Circular No. 126/45/2019-GST, dated 22-11-2019 read with Notification No. 20/19-CT(R) dated 30.9.19 amending Notification No.11/17-CT(R) dated 28.6.17 (serial No.26).

4 Dated: 20-11-2020
By:- Murari Agrawal

Thanks Sri Kasturi Sir, I just wanted to confirm that foot wear as mentioned in the relevant notification also mean the parts of footwear which goes as "[(ea) manufacture of leather goods or foot wear falling under Chapter 42 or 64 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) respectively;]" If that be so, the rate of 5% is correct for supply to registered person.

5 Dated: 21-11-2020

Yes. Parts of footwear are also covered.


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