GST rate change applies to quilted textile products priced below a specified retail threshold, effective from late September. A reduced GST rate is applied to products wholly made of quilted textile materials classified under Schedule I, subject to a per-piece retail value cap and effective from the commencement date specified in the enabling notification.
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Provisions expressly mentioned in the judgment/order text.
GST rate change applies to quilted textile products priced below a specified retail threshold, effective from late September.
A reduced GST rate is applied to products wholly made of quilted textile materials classified under Schedule I, subject to a per-piece retail value cap and effective from the commencement date specified in the enabling notification.
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