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    <title>Valuation of goods sold in different units like pair, dozzen, sets, bundles, boxes and units.</title>
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    <description>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.</description>
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      <description>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.</description>
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