<p style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">In a case where the process amounts to manufacture, the rate of tax will be 1% (CGST) and 1% (SGST/UTGST). In any other case, the rate will be &frac12;% (CGST) and &frac12;% (SGST/UTGST).</span></span></p>