Central Tax Circulars

CGST Circular 20/2017

To,

The Principal Chief Commissioner/Chief Commissioners/ Principal Commissioner/
Commissioner of Central Tax (All) / Director General of Systems

Madam/Sir,

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 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 leviable on repairs and maintenance done for such goods.

(4) Difficulty if any, in the implementation of the circular should be brought to the notice
of the Board. Hindi version would follow.