Tushar Agarwal, In re

Job work services for processing raw brass falling under HSN 7403 into brass statues under HSN 8306 are taxable at 5 per cent under Heading 9988 subject to applicant being registered at relevant time and where such registration condition is not fulfilled such services are taxable at 18 per cent

Statues/vases made of resin are not classifiable under HSN 9703 00 90 as Chapter Note 4 to Chapter 97 makes it clear that heading 9703 does not apply to mass-produced reproductions or works of conventional craftsmanship of a commercial character; Resin statues merit classification under tariff item 3926 40 29 and ornamental resin vases under tariff item 3926 40 99

Deities made of marble are classifiable under HSN 6802 91 00 and same are exempt from GST from 22-9-2025, however it is clarified that exemption is available only where article supplied is in a fact a 'deity', decorative statues or figures which are not deities would not get benefit of exemption

Deities made of tropical wood are classifiable under chapter 44, specifically under HSN 4420 11 00 and same are exempt from GST, provided that article supplied is in fact a deity and not decorative statues or figures

Deities made of wood other than tropical wood are classifiable under chapter 44, specifically under HSN 4420 19 00 and same are exempt from GST, provided that article supplied is in fact a deity and not decorative statues or figures