https://www.taxtmi.com/caselaws?id=376902 Three-piece salwar/chudidar sets that remain fully unstitched are classifiable as fabrics under Chapters 50 to 55 according to the constituent textile material, because mere cutting and packing do not change their basic character. Where the top is semi-stitched, fully stitched, or neck-worked, the set acquires the essential character of a salwar suit and becomes a made up textile article; it is therefore classifiable under Chapter 62, heading 6211, with the subheading depending on material. The GST rate for these made up articles varies with the sale value per piece. en-us Mon, 21 Jan 2019 00:00:00 +0530 Fri, 07 Mar 2025 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376902 Three-piece salwar/chudidar sets that remain fully unstitched are classifiable as fabrics under Chapters 50 to 55 according to the constituent textile material, because mere cutting and packing do not change their basic character. Where the top is semi-stitched, fully stitched, or neck-worked, the set acquires the essential character of a salwar suit and becomes a made up textile article; it is therefore classifiable under Chapter 62, heading 6211, with the subheading depending on material. The GST rate for these made up articles varies with the sale value per piece. Case-Laws GST Mon, 21 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376902