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
\nReply By KASTURI SETHI:
\nThe Reply:
\nIn my view, marble statuette is covered under Chapter\/Heading\/Sub-heading 2515 20 90 attracting GST 5% (CGST 2.5% and SGIST 2.5%.
\nReply By DR.MARIAPPAN GOVINDARAJAN:
\nThe Reply:
\nKasthuri sir correctly told.
\nReply By Alkesh Jani:
\nThe Reply:
\nDear Experts,
\nCan 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)?
\nThanks in Advance.
\nReply By KAS<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" 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 – GSTGot 6 RepliesGSTkindly 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% … Continue reading “GST rate on marble statues”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-14706","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14706","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=14706"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14706\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14706"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14706"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14706"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nMoreover, 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.
\nFor 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.
\nHere, it is pertinent to note<\/p>\n
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