madam according to u abv information u r intention is to sale cloths or dresses. in u r case u purchae cut peice i.e. u r raw material and as per requirent of customer u make dresses i.e. distinct product. cloths are classified under HSN 67 its movable and marketable fulfilled the defination of goods. ttarget='_blank' rel='nofollow' hrefore according to me u r manufacturer not service provider. if u r providing only designing services but not sale any cloths or dresses then the activity is service i hope u r doubt is clear.
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