https://www.taxtmi.com/caselaws?id=385167 Three-piece salwar/churidar sets with an unstitched bottom, a semi-stitched, stitched or neck-worked top, and a ready-to-use dupatta were treated as garments rather than mere fabric pieces. Applying Rule 2(a) of the General Rules for Interpretation and the Chapter 62 notes, the Authority found that the sets had the essential character of finished salwar/churidar wear and were identifiable in trade as such. The CBIC clarification on cut fabrics did not change this result because the goods were more than fabric components. The models were classified under CTH 6211, with GST depending on sale value per piece at 5% below Rs. 1,000 and 12% above that threshold. en-us Mon, 13 May 2019 00:00:00 +0530 Tue, 11 Mar 2025 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385167 Three-piece salwar/churidar sets with an unstitched bottom, a semi-stitched, stitched or neck-worked top, and a ready-to-use dupatta were treated as garments rather than mere fabric pieces. Applying Rule 2(a) of the General Rules for Interpretation and the Chapter 62 notes, the Authority found that the sets had the essential character of finished salwar/churidar wear and were identifiable in trade as such. The CBIC clarification on cut fabrics did not change this result because the goods were more than fabric components. The models were classified under CTH 6211, with GST depending on sale value per piece at 5% below Rs. 1,000 and 12% above that threshold. Case-Laws GST Mon, 13 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385167