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Case Law Details

Case Name : In re M/s. RmKV Fabrics private Limited (GST AAAR Tamilnadu)
Related Assessment Year :
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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 Salwa

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One Comment

  1. HARESH says:

    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)

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