AAR : ‘Khadi readymade garment’, not being ‘fabric’ sold through KVIC, liable to GST

Rajasthan AAR holds that the ‘khadi readymade garments’ are classifiable under Chapter heading/ tariff item 62, as per Notification No. 1/2017-Central Tax (Rate); Notes that Khadi fabric, sold through Khadi and Village Industries Commission (KVIC) and KVIC certified institutions/outlets has been exempted from purview of GST vide Sr. No. 130A of Notification No. 2/2017-Central Tax (Rate); Denies exemption clarifying that Entry 50 to 55 at Sl. No. 130A includes only khadi �...