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of <h1>West Bengal Clarifies GST on Unstitched Salwar Suits: Remains 5% Without Input Tax Credit Refund Under Customs Tariff Act Chapters 50-55.</h1> The Government of West Bengal issued a circular clarifying the GST classification of unstitched salwar suits. It addresses doubts about whether cut pieces of fabric, sold before being stitched into apparel, alter their GST classification. These fabrics, cut from bundles, remain classified under chapters 50 to 55 of the Customs Tariff Act, 1975, based on their materials, and attract a 5% GST rate without a refund for unutilized input tax credit. Cutting and packing do not change their classification. Any implementation issues should be reported to the Commissioner. This circular is effective from October 27, 2017.
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