Original sculptures and statuary taxable under Schedule classification with GST at a specified rate during a notified period. Original sculptures and statuary, in any material, are classified as goods under Schedule 2 and attract GST at 12%, applying the specified indirect tax treatment to these artistic goods and establishing their schedule-based classification and temporary rate applicability.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Original sculptures and statuary taxable under Schedule classification with GST at a specified rate during a notified period.
Original sculptures and statuary, in any material, are classified as goods under Schedule 2 and attract GST at 12%, applying the specified indirect tax treatment to these artistic goods and establishing their schedule-based classification and temporary rate applicability.
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