Government takes various measures to increase competitiveness of textile industry under GST regime. GST rates for garments and made up articles is 5 per cent of sale value not exceeding Rs. 1,000 per piece and 12 per cent for articles of sale value exceeding Rs. 1000 per piece. The GST rates are lesser than the pre-GST incidence of taxes on these goods. To reduce the cost of garment industry, GST rate on manmade fibre yarns has been reduced from 18 per cent to 12 per cent. Further, the refund of accumulated input tax credit on fabrics has also been allowed to reduce cost of fabrics which is a major input for garments.