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of <h1>Statues and ornamental articles taxed at 12% IGST or 6% CGST plus 6% SGST/UTGST per Schedule 2, Notification 27/2017.</h1> Goods such as statues and other ornamental articles are subject to a tax rate as outlined in Schedule 2. The applicable tax rate is either 12% under the Integrated Goods and Services Tax (IGST) or a combined rate of 6% Central Goods and Services Tax (CGST) plus 6% State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST). This tax rate was established through notification no. 27/2017 IT(rate) dated September 22, 2017.
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