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of <h1>Himachal Pradesh GST Circular: Unstitched Salwar Suits Fabric Classified Under Chapters 50-55, 5% GST Rate Applies.</h1> The circular addresses the classification of unstitched salwar suits under GST in Himachal Pradesh. It clarifies that cut pieces of fabric, which are sold in an unstitched state before being made into garments, are classified under chapters 50 to 55 of the Customs Tariff Act, 1975. These fabrics attract a uniform GST rate of 5%, with no refund on unutilized input tax credit. Cutting and packing fabrics into different lengths do not alter their classification or GST rate. The circular has been effective since October 27, 2017, and any implementation issues should be reported to the relevant office.
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