2026-VIL-138-AAR
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SGST Advance Ruling Authority

GST – Rajasthan AAR - Job Work Services on Handicraft Items - GST Rate and Applicable Conditions - Applicability of Concessional Rate to Registered Principal - Applicant sought Advance Ruling on GST rate applicable on job work services for handicraft items made of brass and wood - Applicant proposed to purchase raw brass under HSN 7403 and send to job workers for processing resulting in brass statues under HSN 8306 and also to avail job work services for wooden handicraft items under HSN 4420 - Whether concessional rate of 5% under Entry No. 26 of Notification 11/2017 applies to such services - HELD - Services by way of job work in relation to handicraft items of brass consisting of raw brass HSN 7403 processed into brass statues HSN 8306 attract GST at 5% under item ii(j) of Sl. No. 26 of Notification 11/2017 as substituted from 22.09.2025. Same rate of 5 percent applies to job work services in relation to handicraft items of wood covered under HSN 4420 being carved wood products - The concessional rate available only if applicant is registered person at relevant time so that process answers definition of job work under Section 2(68) and goods qualify as handicraft goods meaning products made by craftsmen predominantly by hand as per Notification 32/2017. Where conditions not fulfilled services attract GST at 18 percent under residual item - During period of non-registration any treatment or process would not amount to job work and concessional rate not available – Ordered accordingly - Classification of Resin Statues and Vases - Tariff Classification - Applicability of Heading 9703 for Original Sculptures - Applicant sought classification of resin statues and vases proposed to be dealt in business under HSN 9703 00 90 originally sculptures and statuary - Whether mass produced resin articles qualify for classification under Heading 9703 - HELD - Heading 9703 covers original sculptures and statuary in any material but Chapter Note 4 to Chapter 97 excludes mass produced reproductions and works of conventional craftsmanship of commercial character. Resin statues and vases by their nature are articles produced commercially through casting or moulding in multiples and cannot be regarded as original sculptures or statuary. Resin is artificial synthetic plastic material covered under Chapter 39 and articles of plastics not elsewhere specified fall under heading 3926. Statuettes and other ornamental articles of plastics are specifically covered under sub-heading 3926 40. Resin statues merit classification under tariff item 3926 40 29 statuettes other and ornamental resin vases under tariff item 3926 40 99 other ornamental articles - Classification under HSN 9703 00 90 rejected and correct classification determined as 3926 40 29 for resin statues and 3926 40 99 for resin vases - Exemption Status of Deities Made of Marble and Wood - Chapter Level Classification - Applicant sought clarification on GST exemption for deities made of marble and wood and correct eight digit HSN classification - Whether deities made of marble classifiable under Chapter 68 and wooden deities under Chapter 44 are exempt under S. No. 124 of Notification 10/2025 dated 17.09.2025 - HELD - Deities made of marble and wood are covered under exemption entry S. No. 124 of Notification 10/2025 which exempts goods falling under Chapter 44 or 68 answering description deities made of stone marble or wood from GST. The exemption available with effect from 22.09.2025 and only where article supplied is in fact a deity meaning idol or murti of god or goddess and decorative statues not qualifying as deities would not get benefit - Exemption does not depend upon particular sub classification at eight digit level as entry in column 2 is at Chapter level. Deities made of marble being worked monumental stone of marble fall under heading 6802 specifically under tariff item 6802 91 00 other marble travertine and alabaster. Deities made of wood being statuettes and ornaments of wood fall under heading 4420 specifically under tariff item 4420 11 00 where made of tropical wood or tariff item 4420 19 00 where made of any other wood depending on species.
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