Circular No 20/20/2017 IGST : Classification and GST rate on Terracotta idols

By | November 22, 2017
(Last Updated On: May 5, 2020)

Circular No 20/20/2017 IGST

F. No. 354/320/2017 –TRU (Pt)
Government of India
Ministry of Finance
Department of Revenue
Tax Research Unit
Circular No 20/20/2017 IGST

North Block, New Delhi
Dated the 22nd of November, 2017

clarify classification and GST rate on Terracotta idols.

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

Subject: Issue related to classification and GST rate on Terracotta idols – regarding

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.

(Ruchi Bisht)
Under Secretary (TRU)

Download Circular in PDF

For latest Notification Refer Govt Website Click Here

Circular No. 1067/6/2018-CX : Online filing of GST Refund claims by eligible units under Budgetary Support Scheme

Cost Accountants allowed to Certify IGST Refund Claim : Circular No 33/2018 Customs

Circular No 15/2018 Custom : PAN Based Refund of GST allowed : Dated 06.06.2018

Circular No 12/2018 Customs : Sanction of pending IGST refund claims : 29th May 2018

Related Topic on GST 

TopicClick Link
GST ActsCentral GST Act and States GST Acts
GST RulesGST Rules
 GST FormsGST Forms
GST RatesGST Rates
GST NotificationsGST Act Notifications
GST CircularsGST Circulars
 GST JudgmentsGST Judgments
GST Press ReleaseGST Press Release
GST BooksBest Books on GST in India
GST CommentaryTopic wise Commentary on GST Act of India
GST You Tube ChannelTaxHeal You Tube Channel
GST Online CourseJoin GST online Course
GST HistoryGST History and Background Material


Circular No 20/20/2017 IGST

One thought on “Circular No 20/20/2017 IGST : Classification and GST rate on Terracotta idols

  1. Pingback: TaxHeal - GST and Income Tax Complete Guide Portal

Leave a Reply

Your email address will not be published. Required fields are marked *