{"id":75251,"date":"2026-03-21T08:29:07","date_gmt":"2026-03-21T08:29:07","guid":{"rendered":""},"modified":"2026-03-21T08:29:07","modified_gmt":"2026-03-21T08:29:07","slug":"sale-value-per-piece-determines-gst-rate-a-pyjama-set-is-one-piece-per-piece-pricing-yields-lower-rate","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=75251","title":{"rendered":"Sale value per piece determines GST rate: a pyjama set is one piece, per-piece pricing yields lower rate."},"content":{"rendered":"<p>Sale value per piece determines GST rate: a pyjama set is one piece, per-piece pricing yields lower rate.<br \/>Case-Laws<br \/>GST<br \/>A pyjama set comprising a top and bottom sold together qualifies as a single piece for classification under the relevant notifications; a pack containing two such sets therefore comprises two pieces and cannot be treated as a single retail unit. The GST rate must be determined by sale value per piece by apportioning the pack price to each set; where the apportioned per-piece price falls below the notification threshold the lower rate applies. The subsequent amendment raising the threshold (effective 22.09.2025) is consistent with this per-piece approach. The AAR decision applying this method was upheld on the facts.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=97952\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Sale value per piece determines GST rate: a pyjama set is one piece, per-piece pricing yields lower rate.Case-LawsGSTA pyjama set comprising a top and bottom sold together qualifies as a single piece for classification under the relevant notifications;&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-75251","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75251","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=75251"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75251\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75251"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75251"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75251"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}