Govt 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:-
MOST IMMEDIATE
F. No. 354/17/2022-TRU
Government of India
Ministry of Finance
Department of Revenue
Tax Research Unit
Room No. 156, North Block
New Delhi, 8th July, 2022
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
To
Shri Govind Mohan
Secretary
Ministry of Culture
Room No. 502, C wing
Shastri Bhawan
New Delhi-110001