12% GST on Cutting Metallic Film Rolls for Sarees | AAR

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  • Last Updated on 21 July, 2025

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GST on job work for sarees

Case Details: Kanika Exim, In re - [2025] 176 taxmann.com 150 (AAR-GUJARAT)

Judiciary and Counsel Details

  • Amal Shukla & Vishal Malani, Member
  • Tirthraj Monpara, Ashish Laheri, CAs & Kaushik Vaholiya, Partner for the Applicant.

Facts of the Case

The applicant was engaged in providing job work services, specifically cutting metallic film rolls. The process involved receiving metallic film rolls, cutting them, and returning the processed film rolls to the client. The applicant cut metallic film rolls into specific dimensions, after which they are wound onto bobbins & returned to the clients. These rolls are used in the production of zari/metallic yarn, which is subsequently utilised in making sarees. The applicant contended that the job work would be directly related to the textile industry. The ambiguity was regarding the applicable GST rate for the job work they render. The applicant had raised various questions seeking a ruling from the Authority for Advance Ruling (AAR).

AAR Held

The Gujarat AAR ruled that the job work activity undertaken by the applicant would fall within the ambit of serial No. 26(id) & would be leviable to GST @ 12%. The service provided by the applicant is classifiable under serial No. 26(id) of the notification No. 11/2017-CT (R), and is leviable to GST @ 12%.

List of Cases Referred to

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Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied