Circular 20/20/2017 - Central Tax
Date: November 22, 2017
File No: F. No. 354/320/2017 –TRU (Pt)
Subject
Issue related to classification and GST rate on Terracotta idols
Content
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 l…