Tax classification of odoriferous preparations by burning excludes agarbatti and similar items, attracting specified GST rate. Classification concerns odoriferous preparations which operate by burning designated in the tariff as subject to GST under the applicable schedule, with explicit exclusions for agarbattis, lobhan, dhoop batti, dhoop, and sambhrani; the tariff wording was amended in 2017 to expand exclusions that previously referenced only agarbattis.
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Tax classification of odoriferous preparations by burning excludes agarbatti and similar items, attracting specified GST rate.
Classification concerns odoriferous preparations which operate by burning designated in the tariff as subject to GST under the applicable schedule, with explicit exclusions for agarbattis, lobhan, dhoop batti, dhoop, and sambhrani; the tariff wording was amended in 2017 to expand exclusions that previously referenced only agarbattis.
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