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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>GST classification of made-up textile sets: concessional rate applies to low-value sets; circulars clarify embroidered packs and cut pieces.</h1> The schedule entry grants a concessional GST levy on Other made up textile articles, sets of low per-piece value, with its scope narrowed by successive notifications excluding certain subheadings; administrative circulars clarify classification and rate treatment for embroidered three-piece fabric packs and for cut pieces of fabric to guide consistent application of the concessional rate.

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