No GST Exemption to Khadi readymade garments : AAR

By | May 20, 2019
(Last Updated On: May 20, 2019)

GST Exemption to Khadi readymade garments : AAR Clarified

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Question


Will Khadi readymade garments to be included under the entry of Khadi fabric under chapter 50 to 55 of GST classification? If not, then what is the correct classification and rate of tax on Khadi readymade garments?

Held

Khadi readymade garments are not covered under entry of 130A, chapter headings 50 to 55 of Notification No. 02/2017-Central Tax (Rate) dated 28-6-2017.

Khadi readymade garments will be classifiable under Chapter heading/tariff item 62, as per Notification No. 01/2017-Central Tax (Rate) dated 28-6-2017 will attract GST. If sale value of a readymade khadi garments is less than Rs. 1000 will attract GST @ 5% (SGST 2.5% + CGST 2.5%) and if sale value of a readymade khadi garments is more than Rs. 1000 will attract GST @ 12% (SGST 6% + CGST 6%)

AUTHORITY FOR ADVANCE RULINGS , RAJASTHAN

Udyog Mandir, In re

J.P. MEENA AND HEMANT JAIN, MEMBER

ADVANCE RULING NO. RAJ/AAR/2019-20/01

APRIL  16, 2019 

Ashok Kumar Sharma for the Applicant.

Download Ruling Click here

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