Case Law Details
Case Name : In re M/s Udyog Mandir (GST AAR Rajasthan)
Appeal Number : Advance Ruling No. RAJ/AAR/2019-20/01
Date of Judgement/Order : 16/04/2019
Related Assessment Year :
Courts :
AAR Rajasthan Advance Rulings
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In re M/s. Udyog Mandir (GST AAR Rajasthan)
Will Khadi readymade garments to be included under the entry of Khadi fabric under chapter 50 to 55 of GST classification?
Khadi readymade garments are not covered under the entry of 130A, chapter heading 50 to 55 of Notification No. 02/2017-Central Tax (Rate) dated 28.06.2017.
If not, then what is the correct classification and rate of tax on Khadi readymade garments?
Khadi readymade garments will be classifiable under Chapter heading/ tariff item 62, as per Notification No. 01/2017-Central Tax (Rate) dated 28.06.2017 will attract GST as follows-:
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