CLASSIFICATION OF GOODS – TERRACOTTA IDOLS

CIRCULAR NO.20/20/2017-IGST [F.NO.354/320/2017-TRU (PT.)], DATED 22-11-2017

The GST rate on Idols made of clay is nil. (S.No. 135A of Schedule notification 2/2017 dated 28-6-2017).

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 28-6-2017.

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