GST, AAAR Tamil Nadu Ruling Dated 09/03/2026 – Per Piece Valuation prevails over Multi-Pack Packaging in determining GST Rate on Apparel

Case of Link Up Textiles Private Limited, AAAR Tamil Nadu Ruling Dated 9^th March 2026. AAAR upheld the AAR decision that men’s pyjama sets, when packed as multi-packs but valued individually below the specified threshold, attract a 5% GST rate.

(Link: AAAR Tamil Nadu Ruling Dated 09/03/2026)