AAAR Tamil Nadu Holds GST Rate on Multi-Pack Pyjama Sets Determined Per Set, Not Per Pack, Under Notification No.1/2017-Central Tax (Rate)
The Appellate Authority for Advance Ruling, Tamil Nadu, has clarified that for GST purposes, the applicable rate on men’s pyjama sets packed in multi-packs is determined based on the sale value per set, not per pack. The Authority upheld the AAR’s ruling that if the per set value is below the threshold, the lower GST rate applies.
