Issue related to classification and GST rate on Terracotta idols. - GST - States - Trade Notice No. 12/2017-18

OFFICE OF THE COMMISSIONER, GOODS SERVICES TAX HQRS. GST BHAWAN, NAPIER TOWN, JABALPUR (M.P.) 482001 C.No. IV(16)01/Trade Notice/HQ/JBP/Tech/2017-18 Trade Notice No. 12/2017-18 Dated 13/12/2017 Sub: Issue related to classification and GST rate on Terracotta idols Reg. Kind attention is invited to Circular No.20/20/2017-IGST dated 22.11.2017 issued under F.No.354/320/2017-TRU(Pt) (COPY ENCLOSED)by the Under Secretary (TRU) Government of India, Ministry of Finance, Department of Revenue, Tax Research Unit, North Block, New Delhi. 02. Vide above referred Circular the Department has issued that terracotta is clay based and terracotta idols will be eligible for Nil rate under SI. No. 135A of schedule Notification 2/2017 dated 28.06.2017. 03. The contents of the aforesaid Circular may please be brought to the notice of all Trade/Industry/Trade Associations/Chambers of Commerce and Industry/Members of RAC and all others concerned under the jurisdiction of CGST Commissionerate Jabalpur. Sd/- (P.K. AGARWAL) COMMISSIONER