GST exemption for deities made of stone, marble or wood retained under notification until the specified cutoff date. Deities manufactured of stone, marble or wood are exempt from GST as a notification-based classification exemption; the schedule entry was inserted by notification no. 20/2018 - Integrated Tax (Rate) effective from 27-07-2018 and the exemption remains operative until 21-09-2025, treating such idols as exempt supplies for suppliers and traders while the notification is in force.
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.
GST exemption for deities made of stone, marble or wood retained under notification until the specified cutoff date.
Deities manufactured of stone, marble or wood are exempt from GST as a notification-based classification exemption; the schedule entry was inserted by notification no. 20/2018 - Integrated Tax (Rate) effective from 27-07-2018 and the exemption remains operative until 21-09-2025, treating such idols as exempt supplies for suppliers and traders while the notification is in force.
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