Men’s Cotton Pyjama Sets Classified Under HSN 620721; 5% GST Applicable for Packs Under Rs.1,000

In re Tvl. Link Up Textiles Private Limited (GST AAR Tamilnadu) The Authority for Advance Ruling (AAR), Tamil Nadu, delivered a ruling in the matter of Tvl. Link Up Textiles Private Limited concerning the correct Harmonized System of Nomenclature (HSN) classification and the applicable Goods and Services Tax (GST) rate for men’s woven pyjama sets supplied for export. Applicant’s Case and Product Details M/s. Link Up Textiles Private Limited, an exporter, sought clarification on the classification and GST rate for a Men’s Pyjama Set. The product consists of a top (Kurta/Shirt) and a b...