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)
Calculation of functional disability depends on assessing the victim’s earning capacity in the open, competitive market – Supreme Court In…
Appeal against every decision of ITAT shall lie only before the High Court within whose jurisdiction the Assessing Officer who…
Supreme Court recommends action against Commissioner of Customs who relied upon non-existent AI generated case laws. Supreme Court recommends action…
ITAT power to pass such orders "as it thinks fit" implies a judicial discretion to be exercised within the parameters…
Mere non-deduction of TDS by the deductor on a transaction does not change the character of the transaction to make…
ICAI has extended the last date to online submit Multipurpose Empanelment Form (MEF)- 2026-27 from 29th August 2026 to 9th…