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    <title>Burden of tax on Heena Manufacturers and Traders under GST</title>
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    <description>Henna powder and paste, classifiable with cosmetics, are assigned the highest GST rate for that tariff, exposing them to a substantially higher indirect tax burden despite prior central excise and state-level exemptions and a recent retrospective exemption for past clearances; this reclassification threatens the viability of low-priced small-scale manufacturers and has prompted industry representations seeking continuance of exemption under GST.</description>
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      <description>Henna powder and paste, classifiable with cosmetics, are assigned the highest GST rate for that tariff, exposing them to a substantially higher indirect tax burden despite prior central excise and state-level exemptions and a recent retrospective exemption for past clearances; this reclassification threatens the viability of low-priced small-scale manufacturers and has prompted industry representations seeking continuance of exemption under GST.</description>
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