GST on cotton quilts now subject to reduced rate under Schedule I for low value sales per notification. GST at 5% applies to cotton quilts of sale value not exceeding the prescribed per piece threshold under Schedule I, effective from the commencement date specified in the implementing notification amending the Integrated Tax (Rate) schedule.
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Provisions expressly mentioned in the judgment/order text.
GST on cotton quilts now subject to reduced rate under Schedule I for low value sales per notification.
GST at 5% applies to cotton quilts of sale value not exceeding the prescribed per piece threshold under Schedule I, effective from the commencement date specified in the implementing notification amending the Integrated Tax (Rate) schedule.
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