Circular 13/13/2017 - Central Tax
Date: October 27, 2017
File No: F. No. 354/129/2017-TRU
Subject
Clarification of classification of cut pieces of fabric under GST
Content
Doubts have been raised regarding the classification of Cut pieces of Fabrics under GST. 2. It has been represented that before becoming readymade articles or an apparel, the fabric is cut from bundles or thans and sold in that unstitched state. The consumers buy these sets or pieces and get it stitched to their shape and size. 3. Fabrics are classifiable under chapters 50 to 55 of the First Sched…