https://www.taxtmi.com/caselaws?id=797868 GST on processing brass statues and qualifying wooden handicrafts is 5% where goods belong to a registered recipient and the finished goods are predominantly handmade by craftsmen; processing goods of an unregistered person falls under the residual service entry at 18%. Commercially cast or moulded resin statues and ornamental vases are plastics articles, classified under tariff items 3926 40 29 and 3926 40 99 respectively, rather than as original sculptures under heading 9703. Marble and wooden idols of a god or goddess are GST-exempt from 22.09.2025; the exemption excludes decorative non-deity figures and does not depend on a particular eight-digit tariff classification. en-us Thu, 30 Jul 2026 00:00:00 +0530 Fri, 28 Aug 2026 20:42:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797868 GST on processing brass statues and qualifying wooden handicrafts is 5% where goods belong to a registered recipient and the finished goods are predominantly handmade by craftsmen; processing goods of an unregistered person falls under the residual service entry at 18%. Commercially cast or moulded resin statues and ornamental vases are plastics articles, classified under tariff items 3926 40 29 and 3926 40 99 respectively, rather than as original sculptures under heading 9703. Marble and wooden idols of a god or goddess are GST-exempt from 22.09.2025; the exemption excludes decorative non-deity figures and does not depend on a particular eight-digit tariff classification. Case-Laws GST Thu, 30 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797868