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    <title>Clarification on Unstitched Salwar Suits.</title>
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    <description>Cutting fabrics from bundles into pieces and packing them does not change their character as fabric; such pieces remain classifiable under the Customs Tariff textile headings and continue to attract the specified GST rate applicable to fabrics, and unutilised input tax credit on these fabrics is not refundable. The circular is effective from the stated implementation date and any implementation difficulties should be reported to the issuing office.</description>
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      <description>Cutting fabrics from bundles into pieces and packing them does not change their character as fabric; such pieces remain classifiable under the Customs Tariff textile headings and continue to attract the specified GST rate applicable to fabrics, and unutilised input tax credit on these fabrics is not refundable. The circular is effective from the stated implementation date and any implementation difficulties should be reported to the issuing office.</description>
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