Only Khadi FABRIC, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions/outlets is exempted. (notification No.2/2017 Central Tax (Rate) dated June 28, 2017)
For readymade garments, if sale value less than Rs. 1000, GST is 5% and for more than Rs. 1000, GST is 12%. [Advance Ruling No. RAJ/AAR/2019-20/01 In re M/s Udyog Mandir (GST AAR Rajasthan)].