AAR-West Bengal : ‘Rakhi’ is an independently identifiable product which may be made up of innumerable materials of no fixed or predetermined ratio, and yet retain its specific identity as a symbol of a bond involving potential care of sister by the brother, and not merely an assemblage of discrete materials. ‘Rakhi’ cannot be termed as a ‘handicraft’ item under GST under Notification No. 32/2017-Central Tax dated 15-9-2017, (later amended as Notification No. 38/2017-Central Tax dated 13-10-2017

Authority For Advance Rulings, West Bengal M D Mohta, In re Vishwanath And Parthasarathi Dey, Member Order No. 08/wbaar/2018-19 July  5, 2018 Rahul Dhanuka  for the Applicant. RULING 1. The Applicant, stated to be a Manufacturer of the item “Rakhi”, is seeking a Ruling on classification of “Rakhi”, on whether exemption under Notification No. 2/2017-Central…

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