registration for Boutique

service provider

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.