https://www.taxtmi.com/circulars?id=57181 The circular interprets Schedule entry 135A prescribing a Nil GST rate for idols made of clay and concludes that terracotta, being clay-based, falls within that entry so that terracotta idols qualify for the Nil rate; implementation difficulties are to be reported to the issuing authority. en-us Wed, 07 Feb 2018 00:00:00 +0530 Mon, 16 Jul 2018 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57181 The circular interprets Schedule entry 135A prescribing a Nil GST rate for idols made of clay and concludes that terracotta, being clay-based, falls within that entry so that terracotta idols qualify for the Nil rate; implementation difficulties are to be reported to the issuing authority. Circulars GST - States Wed, 07 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57181