https://www.taxtmi.com/circulars?id=57453 Fabric sold as cut pieces retains its character as fabric and remains classifiable under the applicable fabric headings; mere cutting and packing into lengths does not convert the goods into readymade apparel or change their GST treatment, and unutilised input tax credit in that context is not refundable. en-us Mon, 17 Sep 2018 00:00:00 +0530 Thu, 27 Sep 2018 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57453 Fabric sold as cut pieces retains its character as fabric and remains classifiable under the applicable fabric headings; mere cutting and packing into lengths does not convert the goods into readymade apparel or change their GST treatment, and unutilised input tax credit in that context is not refundable. Circulars GST - States Mon, 17 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57453