Case of Link Up Textiles Private Limited, AAR Tamil Nadu Ruling Dated 8th October 2025. AAR ruled that Men’s Pyjama Sets consisting of woven Shirt and woven Pant made of cotton is to be classified under HSN code 620721. GST rate of tax applicable for 2 Pyjama sets packed in a single pack and costing less than Rs.1,000 per piece or set will be 5% as per serial number 223 of Schedule I of Notification 01/2017 (Rate) dated 28th June 2017.