Issue related to classification and GST rate on Terracotta idols.
21/2018 Dated:- 17-9-2018 West Bengal SGST
GST – States
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA-700015
TRADE CIRCULAR No. 21/2018 (Circular No. 20/20/2017-GST)
DATED: 17.09.2018
Subject: Issue related to classification and GST rate on Terracotta idols.
The GST rate on Idols made of clay is nil. (Sl. No. 135A of Schedule notification 1126-F.T. [2/2017 State Tax (Rate)] d
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