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Classification of unstitched fabric remains as fabric under GST, attracting prescribed rate and no ITC refund. Cut pieces of fabric sold unstitched retain their classification as fabric and continue to attract the uniform GST rate applicable to fabrics, with no refund of unutilized input tax credit; mere cutting and packing into different lengths does not change their legal character, and implementation issues should be reported to the Commissioner.
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 unstitched fabric remains as fabric under GST, attracting prescribed rate and no ITC refund.
Cut pieces of fabric sold unstitched retain their classification as fabric and continue to attract the uniform GST rate applicable to fabrics, with no refund of unutilized input tax credit; mere cutting and packing into different lengths does not change their legal character, and implementation issues should be reported to the Commissioner.
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