26 July 2025
Yes, tailoring services are taxable under the Goods and Services Tax (GST) regime in India. The applicable GST rate depends on the nature of the service provided and the parties involved.
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### GST on Tailoring Services
1. **Tailoring Services for Individuals (Unregistered Customers):**
* **GST Rate:** 18% * **Reason:** Tailoring services provided to individual customers are not considered job work and are subject to the standard GST rate for services.
2. **Tailoring Services as Job Work (Registered Customers):**
* **GST Rate:** 5% * **Reason:** When tailoring services are provided as job work on fabric belonging to a registered person, they attract a reduced GST rate of 5%. This is applicable when the fabric is supplied by another registered entity, and the service is considered job work under GST law.
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### GST Registration for Tailors
* **Threshold Limit:** Tailors with an annual turnover exceeding ₹20 lakh (₹10 lakh in special category states) are required to obtain GST registration. * **Composition Scheme:** Small businesses with a turnover up to ₹50 lakh may opt for the GST Composition Scheme, which allows them to pay tax at a fixed rate on turnover and simplifies compliance.
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### Summary
| Service Type | GST Rate | Applicable To | | ----------------------------------------- | -------- | ----------------------------------------- | | Tailoring for individuals | 18% | Unregistered customers | | Tailoring as job work (registered fabric) | 5% | Registered businesses (job work scenario) |
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If you need assistance with GST registration or understanding the Composition Scheme for your tailoring business, feel free to ask!