GST on cotton quilts at concessional rate applies where items meet the prescribed definition and retail value threshold. GST applies at a concessional rate on cotton quilts under tariff heading 9404 for pieces within the prescribed retail value threshold; the entry was inserted by the integrated tax rate notification and its application depends on the scope of the term 'cotton quilt' as clarified in the relevant GST circular.
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Provisions expressly mentioned in the judgment/order text.
GST on cotton quilts at concessional rate applies where items meet the prescribed definition and retail value threshold.
GST applies at a concessional rate on cotton quilts under tariff heading 9404 for pieces within the prescribed retail value threshold; the entry was inserted by the integrated tax rate notification and its application depends on the scope of the term "cotton quilt" as clarified in the relevant GST circular.
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