lac bangle

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how to lac bangle gst rate and hsn code?
Replies (1)

There is no specific entry for shellac bangles in GST. And the essential element of the item is shellac, which has no tax on it. HSN: 1301

However, as per CBEC FAQs,

Lac or shellac bangles are classifiable 
under heading 7117 and attract 3% 
GST.


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