Indian National Flag supplies conforming to the Flag Code are exempt from GST under the Har Ghar Tiranga programme. The Office Memorandum confirms that the Indian National Flag is exempt from GST and that flags conforming to the Flag Code, 2002 (including the 30 December 2021 amendments) supplied under the Har Ghar Tiranga programme fall within that exemption, so procurement and distribution should treat the final cost of compliant flags as GST-exempt.