GST rate reduction on specified apparel takes effect, applying to non-knitted clothing items subject to a retail value cap. A GST rate adjustment establishes a 5% levy, effective 22 September 2025, on articles of apparel and clothing accessories not knitted or crocheted where the retail sale value of each piece does not exceed the stated per-piece threshold, implemented by Notification No. 9/2025 Integrated Tax (Rate) dated 17 September 2025 amending Schedule I.
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Provisions expressly mentioned in the judgment/order text.
GST rate reduction on specified apparel takes effect, applying to non-knitted clothing items subject to a retail value cap.
A GST rate adjustment establishes a 5% levy, effective 22 September 2025, on articles of apparel and clothing accessories not knitted or crocheted where the retail sale value of each piece does not exceed the stated per-piece threshold, implemented by Notification No. 9/2025 Integrated Tax (Rate) dated 17 September 2025 amending Schedule I.
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