Per-Piece Valuation Prevails Over Multi-Pack Packaging in Determining GST Rate on Apparel

Link Up Textiles Private Limited (GST AAAR Tamilnadu) The appeal was filed by the appellant under Section 100(1) of the Central Goods and Services Tax Act, 2017 and the Tamil Nadu Goods and Services Tax Act, 2017 against Advance Ruling No. 42/AAR/2025 dated 08.10.2025 issued by the Tamil Nadu Authority for Advance Ruling (AAR). The appellant, a private limited company registered under GST, is engaged in exporting men’s pyjama sets consisting of a top (kurta/shirt) and bottom (pyjama/trouser), made primarily of cotton with polyester and spandex. These products are packed as two sets in a sing...