Link Up Textiles Private Limited (GST AAAR Tamilnadu)
Date: March 8, 2026
Subject Matter
GST Rate on Men's Pyjama Sets Determined 'Per Piece' Rather Than Per Multi-Pack
Summary
The Appellate Authority for Advance Ruling dismissed the appeal, upholding the AAR's decision that men's pyjama sets, when packed as multi-packs but valued individually below the specified threshold, attract a 5% GST rate. The core reason was the int…
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, TAMILNADU 1. In terms of Section 102 of the Central Goods & Services Tax Act 2017/Tamil Nadu Goods & Services Tax Act 2017 (“the Act”, in Short), this Order may be amended by the Appellate authority so as to rectify any error apparent on the face of the record, if such error is noticed by the Appellate authority on its…