A tailor's bill should separate stitching from any cloth or trims the tailor sells. Tailoring services are taxed at 5% under heading 9988, while woven cotton fabric of 5208 to 5212 and cotton sewing thread are 5% goods, and plastic buttons fall at 18%. Beyond the standard fields, record the garment type, style details, measurement reference, fabric supplied by the customer or the shop, trial date, delivery date and any advance received, since orders are usually part-paid at booking.
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Stitching charges, men's two-piece suit with lining
998822
1 SET
3,500.00
3,500.00
5%
Stitching charges, ladies blouse with lining
998822
2 PCS
650.00
1,300.00
5%
Cotton shirting fabric, woven, 1.6 m per shirt
5208
3.2 MTR
320.00
1,024.00
5%
Cotton sewing thread spool
5204
2 NOS
35.00
70.00
5%
Plastic shirt buttons (set of 12)
9606
2 SET
40.00
80.00
18%
Taxable value
₹5,974.00
GST (CGST + SGST, or IGST if inter-state)
₹309.10
Invoice total
₹6,283.10
Sample prices are illustrative. Check the GST rate for your exact item or service before billing.
Extra fields a tailoring shop invoice needs
Garment and style description
Write the garment and the key style choices, such as two-piece suit with notch lapel or blouse with princess cut and back hooks. It proves what was ordered if the customer later disputes the design.
Measurement card reference
Most tailors keep a measurement book. Quoting the card or page number on the invoice links the order to the measurements taken, which matters for alterations and repeat orders.
Fabric supplied by
State whether the customer brought the cloth or bought it from the shop. When the customer supplies it, the bill is purely for stitching; when the shop sells it, the fabric is a separate goods line with its own HSN.
Trims and lining used
Lining, interfacing, zips and buttons are sometimes charged extra. Listing them shows the customer exactly what was added and keeps the stitching charge itself clean.
Trial and delivery dates
Customers plan stitched clothes around weddings and festivals. Printing the trial date and the promised delivery date gives both sides a clear schedule and supports any express charge.
Advance and balance
Tailors normally take an advance at booking. Show the amount paid, the date and the balance due at delivery so the final invoice reconciles with the receipt issued earlier.
Standard GST invoice fields
Rule 46 of the CGST Rules applies to every tax invoice, including this one:
✓Supplier name, address and GSTIN
✓Consecutive invoice number (max 16 characters, unique for the year)
Notification 15/2025 rewrote the job-work entries under heading 9988 and lists 'tailoring services' as a separate item at 2.5% central tax, which means 5% GST in all. This applies to stitching garments for customers. The same rewrite sets 18% for other treatment or process on goods belonging to another person, so a shop that does both tailoring and unrelated job work, such as embroidery or printing on fabric sent by a manufacturer, should check which item each job falls under before billing.
Alterations and garment repair
The services classification has a separate code, 998723, for repair services of garments and household textiles, which sits in the maintenance and repair heading at 18%. Whether a quick hem or a fitting correction is 'tailoring' or 'repair' is not spelt out in the notification. Many tailors bill alterations made on clothes they stitched as part of the tailoring service, and treat repair of garments brought in from elsewhere as repair. Pick a consistent approach, describe the work clearly and take advice if alterations are a large share of income.
Selling fabric from the shop
When the tailor supplies cloth, that is a sale of goods. Woven cotton fabric under 5208 to 5212 and woven fabric of man-made fibres under 5407 and 5408 are listed at 5%. The fabric and the stitching can be on the same invoice but must be separate lines with their own HSN or SAC, so that each part is taxed at its own rate rather than the whole order being treated as a ready garment.
Ready-made versus stitched-to-order
Boutiques that sell ready garments off the rack supply goods, and apparel is taxed at 5% up to Rs 2,500 a piece and 18% above. A bespoke suit stitched for a customer is a tailoring service plus fabric, not a sale of ready apparel. Using the apparel slab for stitched orders, or the tailoring rate for ready stock, is a common mix-up in shops that do both.
Registration threshold for small tailors
Many neighbourhood tailors stay under the Rs 20 lakh service threshold and do not register. Once registered, a tailor charging 5% can still issue full tax invoices; the service composition option at 6% would actually cost more, so most registered tailors stay in the regular scheme.
Common billing mistakes
✕Billing a bespoke suit as ready-made apparel at 18% because the total crossed Rs 2,500, when the stitching is a 5% tailoring service.
✕Folding the shop's own fabric into the stitching charge, so the cloth sold never appears with its HSN.
✕Taking a booking advance with no receipt and no record, then issuing a delivery-day invoice that does not show the amount already paid.
✕Applying 5% to embroidery job work done for a garment manufacturer, which falls under a different item of heading 9988.
Tailoring shop GST invoice: FAQ
What is the GST rate on tailoring?
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5%. Notification 15/2025-Central Tax (Rate) lists tailoring services under heading 9988 at 2.5% central tax, plus 2.5% state tax.
Which SAC code should a tailor use?
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Tailors commonly use 998822, wearing apparel manufacturing services, within heading 9988. Repair of garments has its own code, 998723.
Is GST on stitching charged on the fabric value too?
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No, if the customer brought the fabric. You charge GST only on your stitching charge. If you sold the fabric, bill it separately at its own rate.
Do I need to register if I only stitch for local customers?
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Only when your turnover crosses the service threshold, Rs 20 lakh in most states or Rs 10 lakh in special category states. Below that, registration is optional.
What GST applies to buttons and zips I sell?
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Zips under 9607 are listed at 5%. Plastic buttons of 9606 21 and 9606 22 are listed at 18%. Show them on their own lines if you charge for them.