GST on cotton quilts clarified: scope and tariff classification guidance provided for higher value pieces under Schedule 2. Applicability of the GST rate at 12% to cotton quilts under tariff heading 9404 applies to goods in Schedule 2 where the sale value per piece exceeds the specified threshold; classification scope of 'Cotton Quilt' is governed by paragraph 11 of Circular No. 52/26/2018-GST.
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GST on cotton quilts clarified: scope and tariff classification guidance provided for higher value pieces under Schedule 2.
Applicability of the GST rate at 12% to cotton quilts under tariff heading 9404 applies to goods in Schedule 2 where the sale value per piece exceeds the specified threshold; classification scope of "Cotton Quilt" is governed by paragraph 11 of Circular No. 52/26/2018-GST.
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