Classification of cut fabric pieces: remain fabrics subject to a uniform GST rate and not converted into readymade garments. 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.
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.
Classification of cut fabric pieces: remain fabrics subject to a uniform GST rate and not converted into readymade garments.
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.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.