Classification of cut fabric pieces treated as fabric under GST; cutting and packing does not alter tax treatment. Cut pieces of fabric sold in unstitched form retain their character as fabric and remain classifiable under the textile headings; mere cutting and packing into different lengths does not change their legal character or tax classification. Such pieces should receive the GST treatment applicable to fabric, including the non-refundability of unutilized input tax credit, and implementation issues should be reported to the local GST Commissionerate.
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 treated as fabric under GST; cutting and packing does not alter tax treatment.
Cut pieces of fabric sold in unstitched form retain their character as fabric and remain classifiable under the textile headings; mere cutting and packing into different lengths does not change their legal character or tax classification. Such pieces should receive the GST treatment applicable to fabric, including the non-refundability of unutilized input tax credit, and implementation issues should be reported to the local GST Commissionerate.
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