https://www.taxtmi.com/highlights?id=97952 A pyjama set comprising a top and bottom sold together qualifies as a single piece for classification under the relevant notifications; a pack containing two such sets therefore comprises two pieces and cannot be treated as a single retail unit. The GST rate must be determined by sale value per piece by apportioning the pack price to each set; where the apportioned per-piece price falls below the notification threshold the lower rate applies. The subsequent amendment raising the threshold (effective 22.09.2025) is consistent with this per-piece approach. The AAR decision applying this method was upheld on the facts. en-us Sat, 21 Mar 2026 08:29:07 +0530 Sat, 21 Mar 2026 08:29:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=97952 A pyjama set comprising a top and bottom sold together qualifies as a single piece for classification under the relevant notifications; a pack containing two such sets therefore comprises two pieces and cannot be treated as a single retail unit. The GST rate must be determined by sale value per piece by apportioning the pack price to each set; where the apportioned per-piece price falls below the notification threshold the lower rate applies. The subsequent amendment raising the threshold (effective 22.09.2025) is consistent with this per-piece approach. The AAR decision applying this method was upheld on the facts. Highlights GST Sat, 21 Mar 2026 08:29:07 +0530 https://www.taxtmi.com/highlights?id=97952