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Boutiques sit between designer-led retail and bespoke tailoring. Compliance is layered: GST on garment sale (12%) AND on tailoring labour (18%), trademark protection for designer brand, drug & cosmetic licence if you stock skincare/perfumes alongside, and Shop Act. FilingLab handles boutique-specific GST setup with composite-supply HSN mapping, brand trademark, and accounting that treats fabric inventory differently from finished garments.
Quirk to know
Boutique = mixed supply (cloth retail + tailoring service). Default treatment: principal supply rule (whichever is dominant). If garment sale dominates, classify as goods supply at 12%. If bespoke stitching dominates, classify as service at 18%.
A CA who has worked with similar businesses will call within 2 hours.
What you actually need
FAQ
Composite supply. If you sell ready-made + offer tailoring as ancillary, principal supply is goods (12%). If bespoke stitching is your core offering with cloth supply, principal supply is service (18%).
Yes — Class 25 (apparel) + Class 35 (retail). Boutique names are highly copyable; ₹4,500 govt fee for MSME-registered.
Once you cross ₹15-20 lakh / year, OPC gives limited liability protection without forcing a co-founder. ₹5,499 + govt fees through us.