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Issue related to classification and GST rate on Terracotta idols.

..... itional/Jt. Commissioner of State Taxes and Excise, (South Zone, North Zone, Central Zone), Shimla, Palampur, Mandi, H.P. 2. The Joint Commissioner of State Taxes and Excise, Flying Squad, (Central Zo .....

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..... is nil. (S.No. 135A of Schedule notification 2/2017-State Tax (Rate) dated 30.06.2017). 2. In this connection, doubts have been arisen as to whether this entry would cover idols made of terracotta. 3. .....

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