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TMI BlogGST rate on marble statuesX X X X Extracts X X X X X X X X Extracts X X X X ..... GST rate on marble statues X X X X Extracts X X X X X X X X Extracts X X X X ..... IST 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 KASTURI SETHI: The Reply: Dear Alkesh Jani, Let us ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... discuss. Don't you find difference between the words, "Idol" and "Statuette". Both convey different messages. "Idol" cannot be substituted with "Statuette" and vice versa. If there is an even iota of doubt, the party can opt for Advance Ruling. Reply By Alkesh Jani: The Reply: Dear Kasturi ji Sir, First of all, I accept that there is difference bet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ween "Idol" and "Statue" and I also accept that as per the query, it cannot be classified under Sl.No. 92A of the said Notification. Further, for healthy discussion with regards to query, I am unable accept that the marble statues falls under the heading 25 15 20 90. The description of goods at column No. 2 of Chapter heading 2515 12 states that "Merely cut, by sawing or otherwise, into blocks or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 that "statues of marble" are imported under Chapter heading 6802. Thanks, With regards, Reply By PAWANKUMAR SONI: The Reply: Can it come under 0% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "
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