Knitted apparel and clothing fall under chapter 61 of the HSN Code. Apparel and clothing NOT knitted falls under chapter 62 of the HSN Code. Under both categories, any piece of apparel or clothing would be taxed at 5% GST is the taxable value of the goods does not exceed Rs.1000/- per piece. All types of apparel and clothing of sale value exceeding Rs.1000/- per piece would be taxed at 12% GST.
Is this applicable to Manufacturers / Whole sellers / Retailers ???
Please advise
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