Services by way of job work in relation to - (a) all food and food products falling under Chapters 1 to 22; (b) all products falling under Chapter 23, except dog and cat food falling under heading 2309; (c) goods falling under Chapter 30; (d) Hides, skins and leather falling under Chapter 41; (e) Printing of newspapers, books (including Braille books), journals and periodicals; (f) Printing of goods falling under Chapters 48 or 49 which attract central tax @2.5% or Nil; (g) Textiles and textile products falling under Chapters 50 to 63; (h) bricks falling under Chapters 68 or 69 which attract central tax @2.5%; (i) all products, other than diamonds, falling under Chapter 71; (j) handicraft goods; (k) umbrella — GST rate 5%

As per Notification 15/2025, services by way of job work in relation to - (a) all food and food products falling under chapters 1 to 22; (b) all products falling under chapter 23, except dog and cat food falling under heading 2309; (c) goods falling under chapter 30; (d) hides, skins and leather falling under chapter 41; (e) printing of newspapers, books (including braille books), journals and periodicals; (f) printing of goods falling under chapters 48 or 49 which attract central tax @2.5% or nil; (g) textiles and textile products falling under chapters 50 to 63; (h) bricks falling under chapters 68 or 69 which attract central tax @2.5%; (i) all products, other than diamonds, falling under chapter 71; (j) handicraft goods; (k) umbrella classified under SAC Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) attracts 5% GST effective 22 September 2025. On an intra-state supply this is charged as 2.5% CGST plus 2.5% SGST; on an inter-state supply the full 5% is charged as IGST. This rate applies subject to the condition: Effective 22-09-2025; Sl. No. 26 fully substituted. Provided that nothing contained in clause (d) shall apply to job-work in relation to leather goods or footwear falling under Chapter 42 or 64 respectively.