hsn rakhi raksha bandan

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Hsn rakhi
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As per Notification No. 19/2018,CT (RATE) dated 26.07.2018, Rakhi's have been EXEMPTED from GST , except those rakhis where precious metals like Gold or Silver are used and falls under Chapter 71 and the GST Rate of the same is 5%.

There is no specific Chapter for Rakhi..
You can refer any Chapter except Chapter 71.

Regards.

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