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2019 (5) TMI 1041

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..... y 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 Ta .....

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..... gistered 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. 1. SUBMISSION AND INTERPRETATION OF THE APPLICANT: The applicant is a manufacturer of Khadi garments w .....

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..... 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 decided at the earliest. 4. COMMENTS OF THE JURISDICTIONAL OFFICER The jurisdiction officer (Assistant Commi .....

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..... 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 that above entry includes only khadi fabrics and not readymade garments of khadi. The readymade garment .....

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..... 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 classifiable under Chapter heading/ tariff item 62, as per Notification No. 01/2017-Central Tax (Rate) d .....

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