CBEC issues circular clarifying classification and GST rate on Terracotta idols

CBEC issues circular clarifying classification and GST rate on Terracotta idols

GST dated 22.11.2017 is issued to clarify classification and GST rate on Terracotta idols vide circular 20/20/2017

---

Circular No. 20/20/2017-IGST

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 Subject: Issue related to classification and GST rate on Terracotta idols regarding 1. The GST rate on Idols made of clay is nil. (S.No. 135A of Schedule notification 2/2017 dated28.06.2017). 2. In this connection, references have been received as to whether this entry would coveridols made of terracotta. 3. The matter has been examined. As terracotta is clay based, terracotta idols will beeligible for Nil rate under S. 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 noticeof the Board. Hindi version would follow.

(Ruchi Bisht) Under Secretary (TRU)

---

You may also like :

• Download the official circular 20/20/2017 issued by CBEC on 22nd November, 2017