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GST - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Classification of goods - Salwar/Churidhar sets - three pieces ...

Case Laws     GST

August 30, 2019

Classification of goods - Salwar/Churidhar sets - three pieces consisting of (1) unstitched Salwar(bottom), (2) laced/ hemmed/ knotted duppata and (3) Semi-stitched /Fully stitched Kurta(Top)/Top with defined neckline are ‘garments’ and not mere ‘fabric’ in three pieces - GST @ 5% if the sale Value is less than ₹ 1000/- per piece and value above @ 12%

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