Articles of apparel and clothing accessories: chapter 61 (knitted or crocheted) and chapter 62 (not 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".
- Two ₹1,500 shirts on one bill are still 5% each: the test is per piece, not per bill.