2019 (5) TMI 1041

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. The issue raised by M/s. Udyog Mandir situated at Amer, Jaipur, Rajasthan 302028 (hereinafter the applicant) is fit to pronounce advance ruling as it falls under the ambit o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ral Tax(Rate). The entry is as follows:- S.No. heading / Tariff item Description of goods 130A 50 to 55 Khadi fabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions/outlets" 2. QUESTIONS ON WHICH THE ADVANCE RULING IS SOUGHT * Will Khadi readymade garments to be included under the entry of Khadi fabric under chapter 50 to 55 of GST classifica....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... from GST. 5. FINDINGS, ANALYSIS & CONCLUSION: a. We have examined the submissions made by the applicant and observed that they purchase Khadi fabric from the market, further stitch it to make Khadi garments. b. We further observe that Khadi fabric, sold through Khadi and Village Industries Commission (KVIC) and KVIC certified institutions/ outlets has been exempted from the purview of GST v....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... 223(GST of Schedule-I and Schedule-II respectively of Notification No. 01/2017-Central Tax (Rate) dated 28.06.2017 (as amended from time to time.) The relevant portion of the above said notification is reproduced as below:- Schedule-I (GST@5%) S. No. heading / Tariff item Description of goods 170 62 Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exc....