One of my client is doing job work on textiles (Shirts). I am confussed about what code i required to select. Because as per Excise Act. that amount to manufacturing. But as per CGST Act. (Sch. III) it is Supply of Sevices. So, I am confuessed in two codes ;- 

1. Manufacture of textiles (other than by handloom) :- 04024

2.Other services n.e.c.:- 21008

Although i know Excise Act now not relevant but my is question is about the process followed by my client. Whether the New Income tax code is required to select on the basis of GST Act. or we have to cosider it generally.