Commercial’s Guide to GST on Textile Industry by CA Madhukar N Hiregange, CA Roopa Nayak, CA Yash Shah – Edition 2025.

The textile industry operates on a complex, multi-tiered supply chain involving raw materials, spinning, weaving, job work, and final retail distribution. Commercial’s Guide to GST on Textile Industry (Edition 2025) provides a highly focused, in-depth analysis of the Goods and Services Tax framework as it applies to this specific sector. Designed for professionals, manufacturers, and traders, this guide demystifies the nuanced application of GST laws, ensuring accurate compliance and optimized tax planning.

Key GST Concepts Covered

• Classification & Valuation: Expert guidance on the correct HSN classification and valuation of various textile goods, from raw cotton and yarn to readymade garments.

• Input Tax Credit (ITC) Mechanisms: Strategies for claiming and maximizing ITC across the textile manufacturing and distribution chain, including handling inverted duty structures.

• Job Work Procedures: Detailed analysis of the GST implications for job workers in the textile industry (e.g., dyeing, printing, embroidery) and the compliance required by the principal manufacturer.

• Export & Refund Provisions: Comprehensive coverage of zero-rated supplies, export procedures (with or without payment of tax), and the processing of GST refunds.

• Practical Illustrations: Backed by real-world case studies and up-to-date references to relevant CBIC notifications and circulars.

Who Should Buy This Book?

• Tax Practitioners & CAs: An essential reference for Chartered Accountants advising clients within the textile and garment sectors.

• Compliance Officers: Crucial for in-house finance teams ensuring accurate GST filing, e-way bill generation, and ITC claims.

• Textile Manufacturers & Traders: Business owners seeking clarity on job work compliance, tax valuation, and export benefits to optimize their supply chain costs.

• Students of Indirect Taxation: A practical, industry-specific resource for advanced understanding of GST application.

About the Authors

• CA Madhukar Narayan Hiregange: A highly respected authority in indirect taxation. He is a B.Com, FCA, DISA (ICAI), and Founder Partner of HNA & Co LLP, a firm specializing in indirect tax practice across 14 locations in India. He has jointly authored over 35 books on Indirect Taxes since 1997 and is a prolific contributor to platforms like Taxsutra and the Hiregange Academy.

• CA Roopa Nayak: Co-author and expert in indirect tax law.

• CA Yash Shah: Co-author and specialist in GST compliance and implementation.

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