Articles of apparel and clothing accessories: chapter 62 if woven, chapter 61 if knitted or crocheted.
Conditions (3)
- 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".
- The 4-digit heading depends on the cut, but the rate rule is the same for all of them.