Regarding clarification about the rate of tax on items of HSN 6802

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..... rding clarification about the rate of tax on items of HSN 6802. Doubts has been raised by various stakeholders about the rate of tax on certain items of HSN code 6802. The following entry has been inserted in the schedule II- 6% by the State Government vide notification number F.12(56)FD/Tax/2017-Pt.-II-93 dated 22.09.2017: 176A. 6802 Statues, .....

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..... statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone] After perusal of above entries, it is clear that GST rate of 12%(CGST- 6% and SGST-6%) shall be applicable on following: statues, statuettes, pedestals; high or low relief .....

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