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The tax authority clarifies the classification and the Goods and Services Tax rate for terracotta idols under the tax law. Terracotta idols attract a nil rate of tax because terracotta is clay based. This classification follows the entry for idols made of clay in the notification. The Principal Chief Commissioners, Chief Commissioners, Principal Commissioners, Commissioners of Central Tax, and Directors General of Systems apply this tax rate.
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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 22^nd^ 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
The GST rate on Idols made of clay is nil. (S.No. 135A of Schedule notification 2/2017 dated 28.06.2017).
In this connection, references have been received as to whether this entry would cover idols made of terracotta.
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.
(Ruchi Bisht) Under Secretary (TRU)
