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of <h1>Terracotta Idols Classified as Clay-Based; Eligible for Nil GST Rate per Ministry of Finance Circular.</h1> The circular addresses the classification and GST rate applicable to terracotta idols. It refers to a previous circular issued by the Ministry of Finance, stating that terracotta, being clay-based, qualifies for a nil GST rate under a specified schedule notification. The notice requests that this information be disseminated to all relevant trade and industry bodies, associations, and members within the jurisdiction of the CGST Commissionerate in Jabalpur.
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