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.
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