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2019 (5) TMI 1041 - AAR - GSTLevy of GST - Khadi fabric, sold through Khadi and Village Industries Commission (KVIC) and KVIC certified institutions/ outlets - N/N. 02/2017 Central Tax (Rate) dated 28.06.2017 further amended vide Notification No. 28/2017-Central Tax (Rate) dated 22.09.2017 - HELD THAT:- Heading 50 to 55 includes only khadi fabrics and not readymade garments of khadi. The readymade garments of khadi does not fall under the entry 130A of Notification No. 02/2017 -Central Tax (Rate) dated 28.06.2017 and hence not exempted. The entry for readymade garments is mentioned at Serial No. 170 (GST @ 5%) and Serial No. 223 (GST @12%) (GST of Schedule-I and Schedule-II respectively of Notification No. 01/2017-Central Tax (Rate) dated 28.06.2017 (as amended from time to time) subject to price cap.
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