Classification of goods — The Appellant are engaged in the trading of readymade garments, fabrics and other similar items and have their showrooms at Tirunelveli, Chennai and Coimbatore. They sought Advance Ruling on Whether the Salwar/Churidhar sets, comprising of three pieces of cloths viz., tops, Bottom and Dupatta, whether partially stitched/ neck work done, or not would remain as “fabrics” under Chapters 50,52,54,55 based on the constituent material and attract a total 5% GST; or they are classifiable under Chapters 61 to 63, thereby attracting a total of 5% if their sale price is less than Rs.1,000/- and 12% GST if their sale price is more than Rs.1,000/-. The authority viewed that Salwar/Chudidar sets supplied by the applicant, the applicable rate of tax would be 2.5% CGST. Aggrieved by the decision as to the classification and rate of GST applicable for the products of Model 2, 3 and 4, the Appellant filed the appeal. However, the AAAR disposed of the same holding that it not find any reason to interfere with the Order of the Advance Ruling Authority. — Rmkv Fabrics Private Limited, In Re.. [2019] 12 TAXLOK.COM 107 (AAAR-Tamil Nadu)