GST Rates for Readymade Garments: 5% for Under Rs. 1000, 12% for Over Rs. 1000 Based on Transaction Value.

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....GST Rates - HSN Code - Readymade garments of sale value not exceeding ₹ 1000 per piece attract 5% GST. Readymade garments of sale value exceeding ₹ 1000 per piece attract 12% GST. - The sale value referred to in the notification refers to the transaction value and not the retail sale price of such readymade garments....