Classification of cut fabric pieces remains fabric, attracting fabric GST rate and no refund of unutilized input tax credit. Mere cutting and packing of fabrics into pieces from bundles does not alter their character; such cut pieces remain classifiable as fabric, attract the applicable fabric GST rate, and do not qualify for refund of unutilized input tax credit.
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Provisions expressly mentioned in the judgment/order text.
Classification of cut fabric pieces remains fabric, attracting fabric GST rate and no refund of unutilized input tax credit.
Mere cutting and packing of fabrics into pieces from bundles does not alter their character; such cut pieces remain classifiable as fabric, attract the applicable fabric GST rate, and do not qualify for refund of unutilized input tax credit.
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