GST on clothes is 5% if a piece sells for ₹2,500 or less before tax, 18% above. The per-piece test, tag-price maths, fabrics, sarees, footwear and HSN codes.
A discount printed on the bill can drop a garment from 18% to 5% GST, because the ₹2,500 test uses the price paid per piece, not the tag. Worked examples.
