2026-VIL-12-AAAR
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SGST AAAR

GST – Tamil Nadu AAAR - GST Rate Applicability of ‘multi-pack of sets’ for retail sale – Set of two vs Individual Pieces, Set for retail sale – The appellant is engaged in export of men's pyjama sets consisting of a top (kurta/shirt) and bottom (pyjama/trouser) packed in 2 sets per pack - Appeal against the order of the Authority for Advance Ruling which held that the applicable GST rate on the pyjama sets packed in a single pack and costing less than Rs. 1,000 per piece is 5% - Appellant case that the 2-set value pack does not convert the goods into independent pieces; it remains a multi-pack of sets with a single MRP and the effective rate per set value exceeds Rs.1,000, therefore, the applicable GST rate is 12% and not 5% - Whether the GST rate should be determined based on the value per set or per individual piece – HELD - The GST rate should be determined based on the value per individual piece, not per set. As per the Notification No.1/2017-Central Tax (Rate) dated 28.06.2017, the GST rate is based on the sale value per piece, not per set. Even though the goods are marketed and sold as a set, the combination of top and bottom cannot be considered as a single 'piece' for the purpose of determining the GST rate - One pyjama set consists of 1 shirt (top) and 1 pant (bottom), and the price of Rs.1,371/- is for two such pyjama sets, not a single set. Therefore, the price per piece is less than Rs.1,000, hence the applicable GST rate is 5% as per the relevant Notification. The Appellant's contention that the effective rate per set value exceeds Rs.1,000 and hence the applicable rate should be 12% is not accepted, as the relevant unit for determining the rate is the individual 'piece', not the set. The Advance Ruling Authority's decision is upheld, and the appeal is dismissed
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