GST rate on marble statues

[rajeshh rawat]

kindly confirm GST rate on marble statues with natification

[KASTURI SETHI]

In my view, marble statuette is covered under Chapter/Heading/Sub-heading 2515 20 90 attracting GST 5% (CGST 2.5% and SG​​​​​​IST 2.5%.

[DR.MARIAPPAN GOVINDARAJAN]

Kasthuri sir correctly told.

[Alkesh Jani]

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.

[KASTURI SETHI]

Dear Alkesh Jani,

Let us 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.

[Alkesh Jani]

Dear Kasturi ji Sir,

First of all, I accept that there is difference between “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 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 that “statues of marble” are imported under Chapter heading 6802.

Thanks,

With regards,

[PAWANKUMAR SONI]

Can it come under 0% "

8[114A

44 or 68

Deities made of stone, marble or wood"

AI Summary

GST classification of marble statues: competing tariff interpretations produce divergent rates and may warrant an advance ruling. The document records conflicting positions on GST classification of marble statues: one view treats them as stone statuettes under a reduced-rate tariff heading, while another rejects that classification-distinguishing statues from blocks/slabs and statuettes-and treats marble statues as unspecified goods subject to the general rate. Advice is given to seek an Advance Ruling when classification is doubtful, and an additional query asks whether deities of stone or marble qualify for a zero-rate exemption.