GST classification of unstitched fabric pieces preserved; cutting and packing do not change taxable character under goods law. Fabric sold as cut pieces retains its character as fabric and remains classifiable under the applicable fabric headings; mere cutting and packing into lengths does not convert the goods into readymade apparel or change their GST treatment, and unutilised input tax credit in that context is not refundable.
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Provisions expressly mentioned in the judgment/order text.
GST classification of unstitched fabric pieces preserved; cutting and packing do not change taxable character under goods law.
Fabric sold as cut pieces retains its character as fabric and remains classifiable under the applicable fabric headings; mere cutting and packing into lengths does not convert the goods into readymade apparel or change their GST treatment, and unutilised input tax credit in that context is not refundable.
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