<h1>GST rate structure for textiles preserves input tax credit chain and differentiates garment rates by sale value.</h1> GST rates for the textile sector set differential rates for fibres, yarns, fabrics and garments/made ups, include a no refund rule for fabrics' unutilised input tax credit, and impose two-tier garment rates by sale value to preserve the input tax credit chain and avoid domestic import distortions; administrative facilitation like GST registration and GST Sewa Kendras support taxpayer compliance.