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Issue related to classification and GST rate on Terracotta idols.

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....HATA ROAD, KOLKATA-700015 TRADE CIRCULAR No. 21/2018 (Circular No. 20/20/2017-GST) DATED: 17.09.2018 Subject: Issue related to classification and GST rate on Terracotta idols. The GST rate on Idol....

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....e Tax (Rate)] dated 28.06.2017. 4. Difficulty if any, in the implementation of the circular should be brought to the notice of the Commissioner. 5. This Circular shall be deemed to have come into fo....