https://www.taxtmi.com/highlights?id=103186 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. en-us Fri, 28 Aug 2026 20:51:49 +0530 Fri, 28 Aug 2026 20:51:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=103186 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. Highlights GST Fri, 28 Aug 2026 20:51:49 +0530 https://www.taxtmi.com/highlights?id=103186