TaxTMI 
TaxTMI 
TaxTMI 
2025 (10) TMI 1031
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....d sought it in respect of any matter referred to in sub-section (2) Section 97 for advance ruling. (b) On the concerned officer or the Jurisdictional Officer in respect of the applicant. 3. In terms of Section 103(2) of the Act, this Advance Ruling shall be binding unless the law, facts or circumstances supporting the original advance ruling have changed. 4. Advance Ruling obtained by the applicant by fraud or suppression of material facts or misrepresentation of facts, shall render such ruling to be void ab initio in accordance with Section 104 of the Act. 5. The provisions of both the Central Goods and Services Tax Act and the Tamil Nadu Goods and Services Tax Act (herein referred to as the Act) are the same except for c....
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....de of knitted fabric. The GST rate applicable as per Notification No. 01/2017-Central Tax (Rate) dated 28th June 2017 may be 5% (if the sale value per piece does not exceed Rs.1000) or 12% (if the sale value per piece exceeds Rs. 1000). The applicant has sought advance ruling on the following questions: 1) Under which HSN Code should men's pyjama sets with above mentioned description be classified? 2) What is the applicable GST rate on such men's pyjama sets which are packed in 2 sets as per their buyer's instruction and the cost of such packed pyjama sets are more than Rs. 1000. 4. The applicant is under the administrative control of Centre. The concerned authorities of the Centre and State were addresse....
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....plicant vide their letter dated 18.8.2025 have furnished the copies of Export Sales Invoice, E-invoice, EWB, Bill of Lading, Shipping Bill, Purchase Order, BRC, and Sales Voucher accounted in their books. They had also stated that as their ordered Product Designs meant for exports are subject to Patent copyright with Overseas Buyers, they are not supposed to sell the same products in domestic markets. 6. Discussions and Findings: 6.1 We have carefully examined the submissions made by the applicant in their advance ruling application and the submissions made during the personal hearing. We have also considered the issue involved, the relevant facts and the applicant's submission / interpretation of law in respect of question on whi....
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....ce) for supply of "6516 Nos. of Men's Pyjama Set" under HSN 61072100 with rate of Rs. 1371/- per No. and charged to IGST at 12%. As such, it is noted that the applicant has quoted the HSN code as 620721910 & 61072100 and valued the Pyjama Set at Rs. 1,371/- and paid IGST at 12%. 6.5 We find that the product of the applicant, Men's nightwear or Pyjama Sets consisting of a woven Top (Kurta/Shirt) and woven Bottom (Pyjama/Shirt) are made of 67% cotton, 29% Polyester and 4% Spandex. By virtue of this, the Pyjama Sets are basically made of cotton and would rightly be classifiable under HSN 620721 which reads as follows: "HSN 620721 -- Mens or boys singlets and other vests, underpants, briefs, nightshirts, pyjamas, ba....
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....of the retailers in India sell both kurta & pyjama as stand-alone independent piece, the product supplied by the applicant is for export and consists of 'kurta-pyjama' as pyjama set. Therefore, the combination of top and bottom or a 'pyjama set' shall be treated as a 'piece' and should be classified accordingly. 6.8 The applicant during the personal hearing has produced the sample product which they are exporting. As discussed in the preceding para, we are of the view that One Pyjama Set appears to consist of 1 Shirt (top) and 1 Pant (bottom) together. The applicant stated that they do not have any domestic sales of this product and they are manufacturing to order for one customer from abroad. Further the applican....