Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...
Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
Objective characteristics govern magnesium bis-glycinate chelate classification as an amino-acid coordination compound, not a food preparation or anti...
Independent professional certification requires pleaded knowledge or complicity for criminal liability; untimely complaints remain barred by limitatio...
Concessional GST for job work on brass statues and carved wooden...
Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxable.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Concessional GST for job work on brass statues and carved wooden products applies only where the goods belong to a registered person and qualify as predominantly handmade handicrafts; processing goods of unregistered persons falls under the residual treatment-or-processing entry and attracts the higher rate. Commercially cast or moulded resin statues and ornamental vases are plastic articles, not original sculptures or statuary, and are classified under the relevant plastic-articles tariff items. GST exemption covers only marble or wooden idols or murtis of gods or goddesses, not decorative figures; qualifying marble deities fall in Chapter 68 and wooden deities in Chapter 44, irrespective of eight-digit classification.
Concessional GST for job work on brass statues and carved wooden products applies only where the goods belong to a registered person and qualify as predominantly handmade handicrafts; processing goods of unregistered persons falls under the residual treatment-or-processing entry and attracts the higher rate. Commercially cast or moulded resin statues and ornamental vases are plastic articles, not original sculptures or statuary, and are classified under the relevant plastic-articles tariff items. GST exemption covers only marble or wooden idols or murtis of gods or goddesses, not decorative figures; qualifying marble deities fall in Chapter 68 and wooden deities in Chapter 44, irrespective of eight-digit classification.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4824 
Join Channel 
