https://www.taxtmi.com/caselaws?id=780235 AAR held that the men's nightwear sold as two-set packs is predominantly cotton (67% cotton) and classifiable under HSN 620721. Although packed as two pyjama sets per package priced at Rs.1,371, the price per individual set is Rs.686 (< Rs.1,000), so each piece qualifies under the entry attracting the concessional GST rate of 5% under the relevant schedule notification. en-us Wed, 08 Oct 2025 00:00:00 +0530 Sat, 25 Oct 2025 09:02:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780235 AAR held that the men's nightwear sold as two-set packs is predominantly cotton (67% cotton) and classifiable under HSN 620721. Although packed as two pyjama sets per package priced at Rs.1,371, the price per individual set is Rs.686 (< Rs.1,000), so each piece qualifies under the entry attracting the concessional GST rate of 5% under the relevant schedule notification. Case-Laws GST Wed, 08 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780235