GST rates and HSN code for Indian flag.
Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
---|---|---|---|---|---|---|
Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes | Liquefied Propane And Butane Mixture, Liquefied Propane, Liquefied Butane And Liquefied Petroleum Gases (Lpg) For Supply To Non-Domestic Exempted Category (Ndec) Customers By The Indian Oil Corporation Limited, Hindustan Petroleum Corporation Limited Or Bharat Petroleum Corporation Limited | 27111200 | 5% | – | 01/07/2017 | – |
Oil seeds and oleaginous fruits, miscellaneous grains,seeds and fruit; industrial or medical plants; straw and fodder | Plants And Parts Of Plants (Including Seeds And Fruits), Of A Kind Used Primarily In Perfumery, In Pharmacy Or For Insecticidal, Fungicidal Or Similar Purpose, Fresh Or Dried, Whether Or Not Cut, Crushed Or Powdered Other : Roots And Rhizomes : Sweet Flag | 12119048 | 5% | – | 01/07/2017 | – |
Plants And Parts Of Plants (Including Seeds And Fruits), Of A Kind Used Primarily In Perfumery, In Pharmacy Or For Insecticidal, Fungicidal Or Similar Purpose, Fresh Or Dried, Whether Or Not Cut, Crushed Or Powdered Other : Other : Unab (Indian Jujuba Or | 12119093 | 5% | – | 01/07/2017 | – | |
Lead and articles thereof | Other Articles Of Lead – Other Articles Of Lead : Indian Lead Seals | 78060020 | 18% | – | 01/07/2017 | – |
Fish and crustaceans, molluscs and other aquatic invertebrates | Indian White Shrimp (Fenneropenaeus Indicus) | 03061730 | 5% | – | – | – |
Indian White Shrimp (Fenneropenaeus Indicus) | 03099012 | 5% | – | – | – | |
Indian White Shrimp (Fenneropenaeus Indicus) | 03099032 | 5% | – | – | – | |
Herrings (Clupea Harengus, Clupea Pallasii), Anchovies (Engraulis Spp.), Sardines (Sardina Pilchardus, Sardinops Spp.), Sardinella (Sardinella Spp.), Brisling Or Sprats (Sprattus Sprattus), Mackerel (Scomber Scombrus, Scomber Australasicus, Scomber Japonicus), Indian Mackerels (Rastrelliger Spp.), Seerfishes (Scomberomorus Spp.), Jack And Horse Mackerel (Trachurus Spp.), Jacks, Crevalles (Caranx Spp.), Cobia (Rachycentron Canadum), Silver Pomfrets (Pampus Spp.), Pacific Saury (Cololabis Saira), Scads (Decapterus Spp.), Capelin (Mallotus Villosus), Sword Fish (Xiphias Gladius), Kawakawa (Euthynnus Affinis), Bonitos (Sarda Spp.), Marlins, Sailfishes, Spearfish (Istiophoridae) | 03055400 | 5% | – | – | – | |
Indian Mackerels (Rastreliger Spp.) | 03035910 | 5% | – | – | – | |
Indian White Shrimp (Fenneropenaeus Indicus) | 03099022 | 5% | – | – | – | |
Cotton | Cotton, Not Carded Or Combed Cotton, Not Carded Or Combed : Indian Cotton : Indian Cotton Of All Staple Length 34.5 And Above (112/32) Mm | 52010019 | 5% | – | 01/07/2017 | – |
Cotton, Not Carded Or Combed Cotton, Not Carded Or Combed : Indian Cotton : Indian Cotton Of Staple Length 28.5 (14/32) And Above But Below 34.5 Mm Mm | 52010015 | 5% | – | 01/07/2017 | – | |
Cotton, Not Carded Or Combed Cotton, Not Carded Or Combed : Indian Cotton : Indian Cotton Of Staple Length Exceeding 20.5Mm (26/32) But Not Exceeding 24.5Mm (30/32″)” | 52010013 | 5% | – | 01/07/2017 | – | |
Cotton, Not Carded Or Combed Cotton, Not Carded Or Combed : Indian Cotton : Bengal Deshi | 52010011 | 5% | – | 01/07/2017 | – | |
Cotton, Not Carded Or Combed Cotton, Not Carded Or Combed : Cotton, Other Than Indian, Of All Staple Lengths | 52010020 | 5% | – | 01/07/2017 | – | |
Cotton, Not Carded Or Combed Cotton, Not Carded Or Combed : Indian Cotton : Indian Cotton Of Staple Lengths 20.5 Mm (25/32) And Below (E. G. Oomras, Yellow Picking, Assam Comillas)” | 52010012 | 5% | – | 01/07/2017 | – | |
Lac; gums, resins and other vegetable saps and extracts | Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams)Other : Natural Gums : Karaya Gum (Indian Tragacanth) Hastab | 13019016 | 5% | – | 01/07/2017 | – |
Vegetable plaiting materials; vegetable product not elsewhere specified | Vegetable Products Not Elsewhere Specified Or Included Other : Indian Katha | 14049050 | 18% | – | 01/07/2017 | – |
Furskins and artificial fur; manufactures thereof | Raw Furskins (Including Heads, Tails, Paws And Other Pieces Or Cuttings, Suitable For Furriers Use), Other Than Raw Hides And Skins Of Heading 4101, 4102 Or 4103 – Of Lamb, The Following : Astrakhan, Broadtail, Caracul, Persian And Similar Lamb, Indian, C | 43013000 | 18% | – | 01/07/2017 | – |
Miscellaneous manufactured articles | Indian Ink Drawing Pens | 960831 | 18% | – | 01/07/2017 | – |
The Indian National Flag, a symbol of national pride and unity, is a distinct item with specific characteristics. For businesses involved in its manufacturing, distribution, or sale, accurately classifying the Indian flag under the Harmonized System of Nomenclature (HSN) and applying the correct Goods and Services Tax (GST) rate is essential for legal and ethical compliance.
The provided data, while containing many entries with the word “Indian” (e.g., Indian Oil Corporation, Indian White Shrimp, Indian Cotton, Indian Lead Seals, Indian Katha, Indian Ink Drawing Pens, Indian Lamb), does not explicitly list a direct HSN code for the “Indian Flag” itself.
This absence is quite common for specific manufactured articles, especially those with symbolic value, as they often fall under broader “other articles” or textile-related categories depending on their material.
To determine the most likely HSN code for the Indian National Flag, we must consider its nature:
Given these considerations, the Indian National Flag, being a made-up textile article, would most likely be classified under Chapter 63: Other made up textile articles; sets; worn clothing and worn textile articles; rags. Within this chapter, the most appropriate HSN code for flags is usually 6307.90.20, which covers “Other made up articles, including dress patterns – Other – Other: Flags.” While this specific HSN code isn’t in the provided data, it’s the widely accepted classification for flags in general under the HSN system.
The data provided only shows various “Indian” prefixed goods (like Indian Lead Seals 78060020, Indian Cotton 520100XX, Indian Mackerels 03035910, Sweet Flag 12119048) and services, but none of these directly relate to the manufactured national flag.
Since the exact HSN code for the Indian Flag (like 6307.90.20) is not present in the provided data, we cannot definitively state its GST rate from this specific dataset.
However, based on general GST rules for textile articles and manufactured goods in India:
Crucial Disclaimer: While the provided data is limited, the generally accepted classification for the Indian National Flag is under HSN 6307.90.20, and its supply is often exempt from GST, particularly for Khadi flags, to promote their use and honor their symbolic value. Always refer to the latest official GST notifications from the Indian government for definitive information.
The Indian National Flag, as a made-up textile article, most likely falls under HSN Chapter 63.
Flags, in general, are commonly classified under HSN code 6307.90.20.
The sale of the Indian National Flag, particularly when made of hand-spun and hand-woven Khadi, is generally exempt from GST.
While the provided data does not show it, the exemption for the Indian National Flag (especially Khadi flags) has been in effect since the early days of GST implementation.
Yes, the Indian National Flag’s manufacturing and usage are governed by the Flag Code of India and Bureau of Indian Standards (BIS) specifications.
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