LIST OF EXEMPTED GOODS RELATED TO FABRIC & READYMADE GARMENTS

Reply—Please refer notification No.2/2017--Central Tax (Rate) Dated June 28, 2017 for exempted goods. Following fabrics are exempt from GST—

Khadi fabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions/outlets

Jute fibres, raw or processed but not spun

Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 1000 per piece is classified under HSN code 62 and tax rate is 5%.  And Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 1000 per piece is also classified under HSN 62 with tax rate of 12%.