Student
23688 Points
Joined November 2017
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.