No GST on Terracotta Idols: CBEC [Read Circular]
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While clarifying issues relating to classification and GST rate on Terracotta idols, the Central Board of Excise and Customs (CBEC) clarified that no tax is payable on such items. Earlier, as per notification 2/2017 dated 28.06.2017 the Government had exempted Idols made of clay from the ambit of GST. In this regard, the Board has received question seeking clarification on whether this...
While clarifying issues relating to classification and GST rate on Terracotta idols, the Central Board of Excise and Customs (CBEC) clarified that no tax is payable on such items.
Earlier, as per notification 2/2017 dated 28.06.2017 the Government had exempted Idols made of clay from the ambit of GST.
In this regard, the Board has received question seeking clarification on 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,” the Board said.
To Read the full text of the Circular CLICK HERE