GST Exemption for National Flag ,The Flag Code of India, 2002, was amended by the government in December 2021. Govt has clarified that GST in exempt on on final cost of Indian National Flag Tiranga supplied under Har Ghar Tiranga programme. Relevant clarification is as follows:-
Sale of the Indian national flag, irrespective of whether machine made or of polyester, is exempt from the Goods and Services Tax (GST)
MOST IMMEDIATE
F. No. 354/17/2022-TRU
Government of India
Ministry of Finance
Department of Revenue
Tax Research Unit
OFFICE MEMORANDUM
Subject: Exemption from GST on final cost of flag supplied under Har Ghar Tiranga programme-reg.
The undersigned is directed to refer to your D.O. letter F. No. 42-22/119/2022- AKAM dated 20th May, 2022 regarding ‘Har Ghar Tiranga’ and to state that “Indian National Flag” is already exempt from GST (copy of notification enclosed). In terms of this notification, “Indian National Flag” adhering to the Flag Code, 2002 (including the amendments, as made vide order dated 30′h December, 2021) would be exempt from GST.
(Gaurav Singh)
Officer on Special Duty (TRU-I)
Enclosed: As above
GST Exemption for National Flag
flag hsn code and gst rate
HSN Code 6307
HS Code। GST%
63079090 0%
The Flag Code of India brings together all laws, conventions, practices, and instructions for the display of the national flag.
The Flag Code of India, 2002 as amended in December 2021, and tricolour made of polyester or machine-made flags have been allowed.
Now, the tricolour can be made of hand-spun and hand-woven or machine-made, cotton/polyester/wool/silk/khadi bunting. –