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<h1>GST Rates Adjusted for Goods Under Code 3307 41 00; Includes Agarbatti, Dhoop, Sambhrani. Notification No. 27/2017 Applies.</h1> Goods under code 3307 41 00, including agarbatti, lobhan, dhoop batti, dhoop, and sambhrani, are subject to GST rates of either IGST at 5% or a combination of CGST at 2.5% and SGST/UTGST at 2.5%. This was amended by notification no. 27/2017 on September 22, 2017. Previously, the tax schedule only included agarbatti and lobhan. A correction on July 27, 2017, changed the earlier reading of the schedule, which initially listed only agarbatti.