18 July 2017
I am Job worker - printing of embroidery work.
After may research I got the information SAC code applicable to me is 998821 / 998822 but this code are not available of gst.gov.in site for selection of services.
And due to this, I cannot able to complete my application procedure for registration.
So, can anyone help me in this matter, what code to be select to complete my registration procedure??
18 July 2017
@Mr. Rakhi.,,
You can it as SAC under services head. At the time of Registration you can go to HSN section first you goods and near by goods you can find Services. There you enter your code. It's acceptable your entry....
18 July 2017
One more think Mr. Rakhi,.,
In my View, The embroidery works is not under services head. It's under goods/Hsn Bcoz, It's works contract based job. Please consider Your choose if I'm right or wrong.
18 July 2017
@Amol Sir ... Yes there is in Andheri .. GST Seva Kendra
@Raja Sir ... I think it will cover under services as we are doing embroidery work then returning to client on pieces basis. Please correct Amol Sir, if I am wrong.
18 July 2017
The principles applied are : (1) whether a contract in question is for work and labour or is a composite one, depends upon the intention of the parties and whether there is an agreement, express or implied, of sale of materials used in producing the article in question, and (2) that mere passing of property in the materials used is not enough unless the passing of such property takes place as a result of an agreement for sale https://indiankanoon.org/doc/1261782/ This is a very very old case law...... I think it should be a service contract, although under GST, the distinction between works contract and service contract as such has no relevance
18 July 2017
Thank you for the reply Sir.,
But, I search the Embroidery code under service category. No more results. But, as the same in Goods (HSN) I get Code and Tax in embroidery....
So, How can I understand this one Sir...
Embroidery works with material or not (Threads and Mates)
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