GST on made-up textile articles: reduced rate applied to qualifying low-value sets under new notification. Imposition of GST at 5% on other made up textile articles and sets under heading 63 (excluding 6305 32 00, 6305 33 00 and 6309) where sale value per piece does not exceed Rs. 2500, effective from 22 09 2025 by Notification No. 9/2025 Integrated Tax (Rate) dated 17 09 2025, through amendment to Schedule I tariff entries.
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Provisions expressly mentioned in the judgment/order text.
GST on made-up textile articles: reduced rate applied to qualifying low-value sets under new notification.
Imposition of GST at 5% on other made up textile articles and sets under heading 63 (excluding 6305 32 00, 6305 33 00 and 6309) where sale value per piece does not exceed Rs. 2500, effective from 22 09 2025 by Notification No. 9/2025 Integrated Tax (Rate) dated 17 09 2025, through amendment to Schedule I tariff entries.
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