Classification and GST rate on Terracotta idols. GST rate on Idols made of clay is nil as per S. No. 135A of notification 2/2017
F. No. 354/320/2017 –TRU (Pt)
Government of India
Ministry of Finance
Department of Revenue
Tax Research Unit
North Block, New Delhi Dated the 22nd of November, 2017
To,
The Principal Chief Commissioner/Chief Commissioners/ Principal Commissioner/ Commissioner of Central Tax (All) / Director General of Systems
The GST rate on Idols made of clay is nil. (S.No. 135A of Schedule notification 2/2017 dated 28.06.2017).
2. In this connection, references have been received as to whether this entry would cover idols made of terracotta.
3. The matter has been examined. As terracotta is clay based, terracotta idols will be eligible for Nil rate under Sl. No.135A of notification 2/2017 dated 28.06.2017.
maybe, is leviable on repairs and maintenance done for such goods.
4. Difficulty if any, in the implementation of the circular should be brought to the notice of the Board.
Hindi version would follow.
(Ruchi Bisht)
Under Secretary (TRU)
Order not in conformity of Faceless Assessment Scheme 2019 if not est? - ITAT remands the case in view of…
Extension of the validity of FCRA registration certificates till 30.09.2024 Home Ministry has decided to extend the validity of FCRA…
Provisions of section 68 to 69B applicable only if assessee is required to maintain books of accounts under provisions of…
When show cause notice proposed addition u/s 68 as unexplained cash credits, in assessment order addition can not be made…
AO directed to pass order u/s 148A(d) after considering belated reply filed by assessee after supply of legible copies of…
AO converted limited scrutiny into complete scrutiny without obtaining permission and in violation of CBDT Instruction - ITAT quashed Assessment…