Tax Consultant
790 Points
Posted on 12 June 2026
The correct classification depends on WHAT exactly is being sold:
- Case 1
- You are selling PHYSICAL ITEMS like printing screens, engraved rollers, or stencils used for printing designs on fabric
- HSN
- 5911 - Technical textile goods for industrial uses
- GST Rate
- 18%
The existing reply above is correct for this category.
- Case 2
- You are selling DESIGN SERVICES - creating print designs as creative/IP work and supplying the design files or artwork to manufacturers
- SAC
- 998314 - Artistic originals and intellectual property rights related services
- GST Rate
- 18%
- Note
- If you are registered under the composition scheme you cannot supply services except restaurant services.
- Case 3
- You are doing JOB WORK - printing the designs directly ONTO customer-owned fabric using your machines
- SAC
- 9988 - Job work on textiles/garments
- GST Rate
- 5%
This is the most common scenario for a printing unit that processes fabric sent by manufacturers.
Key distinction: If you are selling the DESIGN itself (physical or digital) to someone who will then print it elsewhere, that is a GOOD or SERVICE supply at 18%. If you are printing ONTO customer fabric, that is job work at 5%.
From September 2025, GST 2.0 rate rationalization changed garment rates (5% up to Rs 2,500/piece, 18% above Rs 2,500/piece) but did NOT change the job work rate of 5% on textile processing.
For a complete breakdown of HSN codes and GST rates across the textile supply chain, see [Tax Garden's GST on Textiles and Garments guide](https://taxgarden.in/blog/gst-on-textiles-garments-india-rates-hsn-codes-2026)