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of <h1>GST Rate on Cotton Quilts Over 1000: 12% IGST or 6% CGST and SGST/UTGST per Circular No. 52/26/2018-GST.</h1> Goods under tariff heading 9404, specifically cotton quilts with a sale value exceeding 1000 per piece, are subject to an IGST rate of 12% or a combined CGST and SGST/UTGST rate of 6% each. The applicable GST rate for these cotton quilts is clarified in Circular No. 52/26/2018-GST dated August 9, 2018, which defines the scope of the term 'Cotton Quilt.' This provision was inserted as per notification no. 27/2017 - Integrated Tax (Rate) dated September 22, 2017.
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