Issue related to classification and GST rate on Terracotta idols. - GST - States - 020/20/2017-GST

Circular No. 20/20/2017-GST No. 12-25/2018-19-EXN-GST-(575)-6123-40 Government of Himachal Pradesh, Excise and Taxation Department To 1. The Additional/Jt. Commissioner of State Taxes and Excise, (South Zone, North Zone, Central Zone), Shimla, Palampur, Mandi, H.P. 2. The Joint Commissioner of State Taxes and Excise, Flying Squad, (Central Zone, North Zone, South Zone), Una, Palampur, Parwanoo, H.P. 3. The Dy. Commissioner of State Taxes and Excise, Shimla, Solan, BBN Baddi, Sirmour, Bilaspur, Hamirpur, Mandi. Kullu, Chamba, Kangra, Revenue Distt Nurpur and Una, H.P 4. The Asstt. Commissioner of State Taxes and Excise, Incharge Distt. Kinnour, H.P Dated Shimla-9 13th March, 2019. Madam/Sir, Subject: Issue related to classification and GST rate on Terracotta idols. The GST rate on Idols made of clay is nil. (S.No. 135A of Schedule notification 2/2017-State Tax (Rate) dated 30.06.2017). 2. In this connection, doubts have been arisen 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-State Tax (Rate) dated 30.06.2017. 4. This circular shall come into force w.e.f. 22.11.2017. 5. Difficulty if any, in the implementation of the circular should be brought to the notice of this office immediately. (Rajeev Sharma, IAS) Commissioner of State Taxes and Excise, Himachal Pradesh