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FININ2MIN
GST Classification Alert

CF-07 - Garment value threshold

GST classification alert for Garment value threshold.

Legal cut-off: 19 July 2026Robots: index,followAuthors: CA Nikhil Gupta and Kajri Singh
Classification alert: P0 ALERT
CoverageEvidence/trigger
Chapters 61/62CBIC FAQ historically cites Rs.1,000 transaction-value split.

Required control

Treat as historical FAQ only; current Gazette must be verified.

Resolution workflow

  1. Capture complete product and transaction facts.
  2. Open all potentially competing entries.
  3. Apply tariff notes and GRI.
  4. Check current 2025/2026 notifications rather than historical FAQ rates.
  5. Document why competing classifications are rejected.
  6. Escalate material uncertainty for ruling or legal opinion.

Finin2min Q&A

Can an HSN chapter determine the GST rate?

No. The exact heading, description, exclusions, conditions, notification entry and effective date must be matched.

Can a GST Council recommendation be applied directly?

No. Identify the implementing notification and commencement date.

Does a portal rate search replace classification?

No. It is an aid; the tariff, notification and evidence control the legal conclusion.

When should a rate page be indexed?

Only after exact current entry text, amendments, conditions, examples and reviewer approval are complete.