GST rate on marble statues
Query (Issue) Started By: – rajeshh rawat Dated:- 29-10-2018 Last Reply Date:- 20-6-2019 Goods and Services Tax – GST
Got 6 Replies
GST
kindly confirm GST rate on marble statues with natification
Reply By KASTURI SETHI:
The Reply:
In my view, marble statuette is covered under Chapter/Heading/Sub-heading 2515 20 90 attracting GST 5% (CGST 2.5% and SGIST 2.5%.
Reply By DR.MARIAPPAN GOVINDARAJAN:
The Reply:
Kasthuri sir correctly told.
Reply By Alkesh Jani:
The Reply:
Dear Experts,
Can we classify the marble statues under 44,68, 83 Sl.No. 92A of Notification No.1/2017 with corresponding rate of 6% Plus 6% (CGST Plus SGST)?
Thanks in Advance.
Reply By KAS
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umn No. 2 of Chapter heading 2515 12 states that “Merely cut, by sawing or otherwise, into blocks or slabs of rectangular (including square) shape”. Therefore, statue cannot fall within the ambit of blocks or slabs.
Moreover, statuettes is mentioned at Chapter 44, 68 or 83. Now, as Ch. 44 stands for woods, hence not applicable in the instant case, Sl.No.177E clearly states “other than statues” for Chapter 6802 and Chapter 8306 is with regards to base metals, hence not applicable in the instant case.
For GST purpose, based on the above, I am of the view that the marble statues can be classified at Sl.No. 453 “Any Chapter” Goods which are not specified in Schedule I, II, IV, V or VI and hence attracts 18% GST.
Here, it is pertinent to note
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