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Issue Related To Classification And GST Rate On Terracotta Idols

Dept. of Revenue, Tax Research Unit, Circular No. 20/20/2017-IGST dated the 22nd of November, 2017 is regarding issue related to classification and GST rate on Terracotta idols. The contents of the circular is as under:-

1. 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.

4. Difficulty if any, in the implementation of the circular should be brought to the notice of the Board. Hindi version would follow.

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