GoodsHSN 44 or 68
Deities made of stone, marble or wood — GST rate 0%
0%GST
| CGST (intra-state) | 0% |
| SGST / UTGST (intra-state) | 0% |
| IGST (inter-state) | 0% |
| HSN code | 44 or 68 |
| Category | Goods |
| Source notification | 10/2025 |
As per Notification 10/2025, deities made of stone, marble or wood classified under HSN 44 or 68 attracts 0% GST effective 22 September 2025. On an intra-state supply this is charged as 0% CGST plus 0% SGST; on an inter-state supply the full 0% is charged as IGST.