GST on textile labels and badges attracts a concessional rate under the amended schedule, clarifying taxable classification and exclusions. A concessional indirect tax treatment applies to labels, badges and similar textile articles, in the piece, in strips or cut to shape or size, not embroidered: GST at 5% is applied under the amended schedule by notification, effective from the notified date; the entry clarifies classification and excludes embroidered variants.
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Provisions expressly mentioned in the judgment/order text.
GST on textile labels and badges attracts a concessional rate under the amended schedule, clarifying taxable classification and exclusions.
A concessional indirect tax treatment applies to labels, badges and similar textile articles, in the piece, in strips or cut to shape or size, not embroidered: GST at 5% is applied under the amended schedule by notification, effective from the notified date; the entry clarifies classification and excludes embroidered variants.
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