GST INDIA Biz — This circular provides clarification on the taxability of custom milling of paddy into rice, particularly when such milling is carried out by rice millers for entities such as Civil Supplies Corporations. It clarifies that exemption under Sl. No. 55 of No

Circular No. 20/20/2017

Date: November 22, 2017

Subject: This circular provides clarification on the taxability of custom milling of paddy into rice, particularly when such milling is carried out by rice millers for entities such as Civil Supplies Corporations. It clarifies that exemption under Sl. No. 55 of No

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Description:

This circular provides clarification on the classification and applicable GST rate for idols made of terracotta.

It clarifies that idols made of clay are exempt from GST, as specified under Sl. No. 135A of Notification No. 2/2017 dated 28 June 2017. Doubts had been raised regarding whether this exemption also covers idols made of terracotta.

After examination, it is clarified that terracotta is clay-based, and therefore terracotta idols are to be treated at par with clay idols for GST purposes. Accordingly, idols made of terracotta are eligible for Nil rate of GST under the same exemption entry.

This clarification ensures uniform interpretation and application of GST provisions in respect of terracotta idols and removes ambiguity regarding their tax treatment.

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