GST on made-up textile sets: 12% rate applies to sets above value threshold, excluding worn clothing and rags. Other made up textile articles, sets attract GST at 12% where sale value exceeds the threshold, with an express exclusion for worn clothing, other worn articles and rags; a clarification treats embroidered three-piece fabric packs for women's suits as set supplies subject to this rate, and the entry was amended by notification to change prior wording that had included worn textile articles.