Advertisement
Advertisement
Skip to content
Follow Us on
Advertisement
TOP STORIES
Goods and Services Tax

Rajasthan AAR Allows 5% GST on Handicraft Job Work Subject to Conditions

Case Law Details

TaxGuru Citation
2026 taxguru.in 11559
Case Name
In re Tushar Agarwal (GST AAR Rajasthan)
Date of Judgement/Order
Only available for paid members
Advertisement

In re Tushar Agarwal (GST AAR Rajasthan)

Summary: The Rajasthan Authority for Advance Ruling considered the proposed activities of M/s Tushar Agarwal, who intended to undertake business in handicraft items made of brass, wood, resin and marble under the proposed trade name “Shree Handicraft”. The application concerned the GST rate applicable to job work on brass and wooden handicraft items, classification of resin statues/vases, and exemption and eight-digit HSN classification of marble and wooden deities. The Authority held that job work services relating to brass handicraft items falling from raw brass under HSN 7403 to brass statues under HSN 8306, and carved wooden handicraft items under HSN 4420, would attract GST at 5%, subject to the applicant being registered and the goods qualifying as handicraft goods made predominantly by hand. Where those conditions are not fulfilled, the applicable rate would be 18% under the relevant entries of Notification No. 11/2017-Central Tax (Rate), as substituted. Resin statues and ornamental resin vases were held not classifiable under HSN 9703 00 90 and were instead classified under tariff items 3926 40 29 and 3926 40 99 respectively. Marble and wooden deities were held exempt from GST with effect from 22.09.2025, with the classifications stated in the ruling under tariff items 6802 91 00, 4420 11 00 or 4420 19 00, depending upon the wood used.

Background of the Advance Ruling Application

M/s TUSHAR AGARWAL, A-10, Scheme No.2, Girdhar Colony Sikar Road, Murlipura, Jaipur, Rajasthan-302039, referred to as “the applicant”, sought an advance ruling in relation to proposed supplies involving handicraft items made of brass, wood, resin and marble in the name of Shree Handicraft.

Paid content

Become a Premium Member, or log in if you are already a Premium member.

Advertisement

Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 21,146

Join TaxGuru's Network for the latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.