Surat ke zyadatar waterjet aur airjet weaving unit polyester ya doosre man-made fibre ka grey kapda banate hain. Kuch unit apna yarn kharid ke apna kapda bechte hain, kuch party ka beam aur vana yarn le ke sirf bunai karte hain (job work), aur bahut se unit dono karte hain. GST ka hisaab dono mein thoda alag hai, isliye pehle samjho ki aapka bill kis cheez ka hai — maal ka ya seva (job work) ka.
1. Grey kapde ki sale pe GST
Man-made fibre ka woven grey kapda (HSN chapter 54 / 55, jaise 5407) pe aam taur pe 5% GST lagta hai. Aapki quality ka sahi HSN aur rate ek baar apne CA se confirm kar lo, phir har bill pe wahi chalega.
- Gujarat ke andar sale (aapka aur party ka GSTIN dono 24 se shuru): CGST 2.5% + SGST 2.5%.
- Doosre state mein sale (party ka GSTIN 24 se shuru nahi): IGST 5%.
- State GSTIN ke pehle do ank se pata chalta hai — 24 Gujarat, 27 Maharashtra, 08 Rajasthan, aise.
- Bill ka total rupaye tak round off hota hai; round off ki line bill pe alag dikhti hai.
CGST = SGST = taxable × 2.5% (Gujarat ke andar)
IGST = taxable × 5% (bahar ke state)
Total = taxable + tax, phir round off
Udaharan
20 taka × 117 m = 2,340 m, rate ₹61.75 / m. Party Surat ki hai.
- Taxable value: 2,340 × 61.75 = ₹1,44,495.00
- CGST 2.5% = ₹3,612.38 · SGST 2.5% = ₹3,612.38
- Total = ₹1,51,719.76 → round off +₹0.24 → ₹1,51,720
Agar wahi maal Maharashtra ki party ko gaya: IGST 5% = ₹7,224.75, total ₹1,51,719.75 → round off +₹0.25 → ₹1,51,720.
Yeh poora hisaab apne number se GST calculator mein do second mein dekh sakte ho.
2. Job work (bunai ka charge) pe GST
Jab party apna beam aur vana yarn deti hai aur aap sirf bunte ho, toh aap kapda nahi bech rahe — aap seva de rahe ho. Iska bill job bill hota hai, SAC 998821 (textile job work), aur aam taur pe isme bhi 5% GST lagta hai. CGST + SGST ya IGST ka niyam wahi hai jo upar hai.
Job charge kaise nikalta hai, yeh har bazaar mein alag ho sakta hai. Agar aapke yahan rate paise per pick mein hota hai, toh:
50 PPI × 22 paise = ₹11.00 / m
Kuch log ₹ per lakh pick bolte hain: ₹ / m = PPI × 39.37 × rate ÷ 1,00,000. Dono ko aapas mein badalne ke liye job rate converter hai.
Udaharan
Party ke beam se 4,000 m bana, 50 PPI, 22 paise per pick.
- Job charge: 4,000 × ₹11 = ₹44,000 (taxable)
- CGST 2.5% = ₹1,100 · SGST 2.5% = ₹1,100 → bill ₹46,200
- Party TDS 194C kaategi taxable value pe (GST chhod ke): aap firm ho toh 2% = ₹880, individual / HUF ho toh 1% = ₹440
- Party se aayega: ₹46,200 − ₹880 = ₹45,320, aur ₹880 aapke TDS credit mein dikhega
3. TDS — chhota sa note
- 194C job work aur contract pe: 1% (individual / HUF) ya 2% (baaki), GST alag dikhaya ho toh GST chhod ke value pe. Ek bill ₹30,000 se upar ya saal mein ₹1,00,000 se upar ho tab.
- 194Q maal ki kharidi pe: jis kharidne wale ka pichle saal ka turnover ₹10 crore se upar ho, woh ek seller se saal mein ₹50 lakh se upar ki kharidi pe (sirf 50 lakh ke upar wale hisse pe) 0.1% kaatta hai.
- 1 April 2026 se Income-tax Act, 2025 laagu hai aur isme section ke number badal gaye hain, lekin bazaar aur software abhi bhi 194C / 194Q hi bolte hain. Rate aur limit CA se confirm karo.
4. E-way bill
Aam taur pe ₹50,000 se zyada ke maal ki gaadi ke saath e-way bill chahiye. Job work ke liye ek khaas baat: agar maal ek state se doosre state ke job worker ko jaa raha hai, toh value kitni bhi ho, e-way bill chahiye.
Surat ke weaving unit ke liye kaam ki baatein
- Party master mein GSTIN sahi daalo — state aur tax ka type usi se tay hota hai. Galat GSTIN = galat CGST / IGST.
- Sale bill aur job bill alag series mein rakho, taaki GSTR-1 mein HSN aur SAC alag saaf dikhe.
- Job bill pe meter aur pick dono likho, taaki party ko rate ka hisaab dikhe aur jhagda na ho.
- Har mahine TDS wali receipt ka hisaab 26AS / TDS statement se milao.
Loomiro isme kaise madad karta hai
Grey Sale (F2) mein taka number ya range se taka chuno, rate quality aur design se aata hai, aur CGST + SGST ya IGST party ke GSTIN ke state code se apne aap lagta hai. GSTIN daalte hi PAN aur state bhar jaate hain. Round off apne aap. Bill pe e-way bill number, transport, LR aur gaadi number aata hai, aur NIC portal pe bulk upload ke liye JSON file milti hai — e-way bill / e-invoice seedha API se abhi nahi banta. Job bill SAC 998821 ke saath, aur GSTR-1 (B2B, CDNR, HSN) ki CSV aur GSTR-3B summary har firm ki alag. Receipt mein party ka kaata TDS bhi bill ke against adjust hota hai.
Yeh jaankari general hai, tax ya legal salah nahi. Apni quality ka HSN, rate, TDS aur e-way bill ke niyam apne CA se confirm karein.