Case Law Details
In re M/s. RmKV Fabrics private Limited (GST AAR Tamilnadu)
it is evident that to be a garment/made up, the product has to be more than mere fabric. It is further commented that Made up article in Chapter 63 covers pieces which have undergone some working, such as hemming or formation of necklines and intended for the manufacture of garments but not yet sufficiently completed to be identifiable as garments or parts of garments. In the case at hand it is already established that the products are incomplete or unfinished Salwar/Churidar Sets’, which requires further stitching to size/design. The products are not simply fabrics with certain embellishments but containing Top which are Semi-stitched, Stitched and neck-line formed/ dupatta hemmed/knotted, which are without ambiguity cannot be considered as mere `Fabrics’ but more appropriately termed as ‘garments’ or ‘Part of garments’.
Thus the Model 2, 3 and 4 under consideration, being Sets of 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. These are covered under specific entry in the Customs Tariff- CTH 6211, as the heading includes Salwars’ of various materials. As per Notification No. 01/2017-C.T.(Rate) dated 28.06.2017 as amended and Schedule I of Notification No. II(2)/CTR/532(d-4)/2017 vide G.O. (Me; Nc. ‘2 datcd 23.06.2317 of Tamil Naau Government as amended, the subject goods are liable to GST @ 5% [CGST-2.5% and SGST-2.5%], if the Sale Value is less than Rs. 1000/- per piece and @ 12% [CGST-6% and SGST-6%], if the sale value is more than Rs. 1000/- per piece. We find that the lower authority’ has considered the above and accordingly pronounced the ruling and do not find any reason to interfere with the same.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, TAMILNADU
At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisions under the Tamil Nadu Goods and Service Tax Act.
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I am regular gst tax payer as garment retailer where 2 slab apply, 5%(upto 1000/-) & 12%(exceeding 1000/-)
i have some product with company MRP Incl. GST are Rs.: 1059/- and 1069/- so please let me know
the gst billing formatt (taxwise)