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🚀 New: Section-Wise Filter ✕

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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>GST on non-knitted apparel above prescribed per-piece value applies until the specified date under current tariff.</h1> Articles of apparel and clothing accessories not knitted or crocheted, exceeding the specified per-piece sale value, are subject to GST at 12% as a scheduled tariff entry, with that rate and listing limited to the period stated in the schedule.

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