Salwar/Churidhar Sets Classified as 'Garments' for GST; 5% Tax Below Rs. 1000, 12% Above Rs. 1000.

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....Classification of goods - Salwar/Churidhar sets - three pieces consisting of (1) unstitched Salwar(bottom), (2) laced/ hemmed/ knotted duppata and (3) Semi-stitched /Fully stitched Kurta(Top)/Top with defined neckline are ‘garments’ and not mere ‘fabric’ in three pieces - GST @ 5% if the sale Value is less than ₹ 1000/- per piece and value above @ 12%....