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 - Reply By Rajagopalan Ranganathan - The Reply = Sir, 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. .....

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..... 06.2017 as amended. - Reply By Murari Agrawal - The Reply = 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 - Reply By KASTURI SETHI - The Reply = In this scenario, if job-work is .....

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..... 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). - Reply By Murari Agrawal - The Reply = Thanks Sri Kasturi Sir, I just wanted to confirm that foot wear as mentioned in the relevant notificatio .....

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..... n 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. - Reply By KASTURI SETHI - The Reply = Yes. Parts of footwear are also covered. - Job work rates for .....

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..... parts of footwear - Query Started By: - Murari Agrawal Dated:- 19-11-2020 Goods and Services Tax - GST - Got 5 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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