GoodsHSN Any Chapter except 71
Rakhi (other than those made of goods falling under Chapter 71) — GST rate 0%
0%GST
Condition: other than those made of goods falling under Chapter 71)
| CGST (intra-state) | 0% |
| SGST / UTGST (intra-state) | 0% |
| IGST (inter-state) | 0% |
| HSN code | Any Chapter except 71 |
| Category | Goods |
| Source notification | 10/2025 |
As per Notification 10/2025, rakhi (other than those made of goods falling under chapter 71) classified under HSN Any Chapter except 71 attracts 0% GST effective 22 September 2025. On an intra-state supply this is charged as 0% CGST plus 0% SGST; on an inter-state supply the full 0% is charged as IGST. This rate applies subject to the condition: other than those made of goods falling under Chapter 71).