GST – States – 13/2017-2018-GST – Dated:- 7-2-2018 – Government of Goa Department of Commercial Taxes Vikrikar Bhavan, Panaji – Goa – 403001 CCT/26-4/2017-2018/5150 Dated: 7th February, 2018 CIRCULAR (No. 13/2017-2018-GST) Subject: Issue related to classification and GST rate on Terracotta idols-regarding The GST rate on Idols made of clay is Nil. (Sl.No. 135A of Schedule notification 38/1/2017-Fin(R&C)(2/2017-Rate) dated 30.06.2017, published in Extraordinary Official Gazette No. 3, Series
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