Case LawOrder No. 2/AAR/2019
RmKV Fabrics Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- January 21, 2019
- Type:
- Advance Ruling
Subject
GST on Salwar/Chudidar sets
Classification
Summary
Whether the Salwar / Churidhar sets, comprising of three sets of Tops, Bottom and Dupatta, whether partially stitched/ neck work done, or not would remain as fabrics under Chapters 50,52,54,55 based on the constituent material and attract a total 5%…
Judgement
Note : Any Appeal against the Advance Ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated. At the outset, we would like to make it clear that the provisions of both the Central Goods and Se…