Unstitched fabric classification confirmed; cutting into pieces does not change tariff treatment and retains the specified GST rate. Cutting fabrics from bundles into pieces and packing them does not change their character as fabric; such pieces remain classifiable under the Customs Tariff textile headings and continue to attract the specified GST rate applicable to fabrics, and unutilised input tax credit on these fabrics is not refundable. The circular is effective from the stated implementation date and any implementation difficulties should be reported to the issuing office.
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.
Unstitched fabric classification confirmed; cutting into pieces does not change tariff treatment and retains the specified GST rate.
Cutting fabrics from bundles into pieces and packing them does not change their character as fabric; such pieces remain classifiable under the Customs Tariff textile headings and continue to attract the specified GST rate applicable to fabrics, and unutilised input tax credit on these fabrics is not refundable. The circular is effective from the stated implementation date and any implementation difficulties should be reported to the issuing office.
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