Application of Gst rates

A person selling T-shirt's.
As per customer order they will print on T-shirt's.
Whether they have to pay Gst as per printing work or as they are selling their T-shirt.


which rate is applicable????
Replies (2)
Quick Summary
This discussion clarifies the GST rates applicable to T-shirt printing businesses. If the primary transaction is the sale of T-shirts with a logo printed on them, it's considered a 'Supply of Goods'. This is distinct from situations where intellectual property is transferred, which would be a 'Supply of Service'. Therefore, for T-shirt printing, the GST rate applicable to the goods (T-shirts) applies, which in this case is 0% GST.

There is clarification of CBIC on this .

If intellectual property rights are transferred (say book content send for printing) = then it is treated as "Supply of Service" 

BUT 

if printing of logo etc on T-Shirts , Cups , bags etc then it is treated as "Supply of Goods" 

In your case, 

predominant supply is that of goods and printing is as ancillary services so it is treated as Supply of Goods and rate of such goods is applicable . 

0%gst rate

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