Valuation of goods sold in different units like pair, dozzen, sets, bundles, boxes and units.

[Rajesh Kumar]

Client busy in trading of bed sheets. As per tariff, if item is valued under ₹ 1000 then duty rate will be 5% and if value more than ₹ 1000 then rate of duty is 12%.

Now issue is he is selling goods in dozens, sets, boxes, pairs, units etc which valued more ₹ 1000 per dozens, sets, boxes etc.

Now please suggest at which rate of duty he should cleared the bedsheets.

AI Summary

Unit of measure determines GST rate: per-piece valuation governs classification, packaging or dozens don't change the rate for identical items.
Valuation and GST rate for bed sheets sold in dozens, sets or boxes depends on the HSN-prescribed unit of measure; per-piece valuation governs classification where the article is a single item sold in aggregate quantities. Aggregation for dispatch or packaging does not by itself change the applicable rate. Heterogeneous bundles may be mixed supplies attracting the highest rate among components, whereas identical items sold together remain a single supply taxed by the prescribed UOM.