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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Classification of cut fabric pieces: remain fabrics subject to a uniform GST rate and not converted into readymade garments.</h1> Cut pieces of fabric sold unstitched remain fabrics for classification and attract the uniform GST rate applicable to fabrics; mere cutting and packing does not change their nature, and no refund of unutilized input tax credit is available.

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