HSN CODE AND GST RATE FOR IDOLS

This query is : Resolved

NIRMAL DAVE (Querist)
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09 July 2025 Dear All,

What is the HSN code and GST rate for god and goddess idols made out of

1. Stone
2. Wood
3. Marble

Thanking You
Nirmal Dave

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
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12 August 2025 Hi Nirmal,

Here are the details for **HSN codes and GST rates** applicable on idols of gods and goddesses made of different materials:

| Material | HSN Code | Description | GST Rate |
| -------- | -------- | ---------------------------------------------------- | -------- |
| Stone | 680290 | Monumental or building stone; stone carving articles | 12% |
| Wood | 442010 | Statues and other ornaments of wood | 12% |
| Marble | 680221 | Marble, merely cut or roughly shaped | 12% |

**Notes:**

* Most idols and statues fall under the category of “articles of stone” or “wooden statues,” attracting **12% GST**.
* Marble idols usually come under marble stone articles, also taxed at **12%**.
* Ensure that the idols are not considered religious articles specifically exempted — generally, these idols attract GST.

If you want, I can help with exact tariff notifications or GST circular references. Let me know!

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