Women's or girls' suits, ensembles, dresses and skirts (heading 6204, or 6104 if knitted).
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".
- For a set sold as one item (lehenga, choli and dupatta together), check with your CA whether the ₹2,500 test applies to the set or to each piece.