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Issue related to classification and GST rate on Terracotta idols – regarding

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....br>Circular No. 20/20/2017-IGST F. No. 354/320/2017 -TRU (Pt) Government of India Ministry of Finance Department of Revenue Tax Research Unit North Block, New Delhi Dated the 22nd....

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....ences have been received as to whether this entry would cover idols made of terracotta. 3. The matter has been examined. As terracotta is clay based, terracotta idols will be eligible for Nil rate ....

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