https://www.taxtmi.com/caselaws?id=788441 Each pyjama set (one top and one bottom) constitutes a 'piece' for application of the notified GST schedules; a multi-pack containing two such sets is not treated as a single retail unit for threshold purposes. The applicable notifications require assessing sale value per piece, and where the pack price divided by number of independently usable sets yields a per-piece value below the notified threshold, the lower rate entry applies. Applying that test to the facts produced a per-piece value below the threshold, resulting in GST at 5% on the transaction. en-us Mon, 09 Mar 2026 00:00:00 +0530 Sat, 21 Mar 2026 08:29:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788441 Each pyjama set (one top and one bottom) constitutes a 'piece' for application of the notified GST schedules; a multi-pack containing two such sets is not treated as a single retail unit for threshold purposes. The applicable notifications require assessing sale value per piece, and where the pack price divided by number of independently usable sets yields a per-piece value below the notified threshold, the lower rate entry applies. Applying that test to the facts produced a per-piece value below the threshold, resulting in GST at 5% on the transaction. Case-Laws GST Mon, 09 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788441