GST classification of made-up textile sets: concessional rate applies to low-value sets; circulars clarify embroidered packs and cut pieces. The schedule entry grants a concessional GST levy on Other made up textile articles, sets of low per-piece value, with its scope narrowed by successive notifications excluding certain subheadings; administrative circulars clarify classification and rate treatment for embroidered three-piece fabric packs and for cut pieces of fabric to guide consistent application of the concessional rate.