GST classification for knitted apparel of low sale value preserves reduced tax treatment under Schedule provisions until notified expiry. Articles of apparel and clothing accessories, including caps/topis, knitted or crocheted and of sale value not exceeding Rs. 1000 per piece, are classified under Schedule 1 and attract GST at 5% until 21-09-2025; the entry was amended by notification no. 19/2018 effective 27-07-2018.
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Provisions expressly mentioned in the judgment/order text.
GST classification for knitted apparel of low sale value preserves reduced tax treatment under Schedule provisions until notified expiry.
Articles of apparel and clothing accessories, including caps/topis, knitted or crocheted and of sale value not exceeding Rs. 1000 per piece, are classified under Schedule 1 and attract GST at 5% until 21-09-2025; the entry was amended by notification no. 19/2018 effective 27-07-2018.
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