clarify supply value

Sreekanth Iyer (34 Points)

27 June 2017  
In textile trade, tax rate for apparels above Rs 1000 is 12% and the rest is 5%.Hence ,what is the GST rate (cgst +sgst) for an apparel worth Rs 975? If it is billed @ 5 %,the post GST value is 1024.please clarify.