Shawls, scarves, mufflers, mantillas, veils and the like (heading 6214), or knitted clothing accessories (6117).
Conditions (4)
- The ₹2,500 test is on the sale value of each piece before GST (the transaction value), not the MRP and not the bill total.
- A piece at exactly ₹2,500 is still 5%: the notification says "not exceeding".
- Handmade or hand-embroidered shawls (6117, 6214) sold as handicraft goods are 5% at any price. Whether a hand-embroidered dupatta counts as a shawl here is not settled: check with your CA.
- Fabric sold off the roll by the metre is fabric (5% at any price), not a dupatta.