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of <h1>Goa Clarifies GST on Unstitched Salwar Suits: 5% Rate Maintained, No Input Tax Credit Refund for Cut Fabric Pieces.</h1> The Government of Goa's Department of Commercial Taxes issued a circular clarifying the classification of unstitched salwar suits under GST. It addresses doubts about cut pieces of fabric sold before being stitched into apparel. These fabrics, classified under chapters 50 to 55 of the Customs Tariff Act, 1975, attract a 5% GST rate without a refund for unutilized input tax credit. Cutting and packing fabrics into different lengths do not alter their classification, maintaining the 5% GST rate. Any implementation issues should be reported to the Commissioner of State Tax. A similar circular was issued by the Central Government.
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