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2019 (5) TMI 1041

d 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 S .....

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given as under : a. Classification of any goods or services or both; Further, the applicant being a registered person (GSTIN is 08AAAAU0674M1Z5, as per the declaration given by him in Form ARA-01) the issue raised by the applicant is neither pending for proceedings nor proceedings were passed by any authority. Based on the above observations, the applicant is admitted to pronounce advance ruling. .....

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ication and rate of tax on Khadi readymade garments? 3. PERSONAL HEARING In the matter personal hearing was granted to the applicant on 03.04.2019 at Room no. 2.29 NCRB, Statue Circle, Jaipur. Shri Ashok Kumar Sharma (Authorised Representative) of applicant appeared for PH. During the PH, he reiterated the submissions already made in the application. He further requested that the case may be decid .....

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2017 which was further amended vide Notification No. 28/2017-Central Tax (Rate) dated 22.09.2017. where an entry at Serial No. 130A has been inserted which is reproduced as follows:- S. No. heading / Tariff item Description of goods 130A 50 to 55 Khadi fabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions/outlets ; c. In view of above facts, we observe .....

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Description of goods 223 62 Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding ₹ 1000 per piece 6. In view of the foregoing, we rule as follows:- RULING Khadi readymade garments are not covered under the entry of 130A, chapter heading 50 to 55 of Notification No. 02/2017- Central Tax (Rate) dated 28.06.2017. Khadi readymade garments will be c .....

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