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Calculation of Income from Salary and Filing their Income Tax Return
Ravi Raj (10 Points)
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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