The Central Government vide Circular No. 20/20/2017-IGST dated November 22, 2017 has clarified that NIL rate shall be applicable on Terracotta idols, as Terracotta is clay based and it can be covered under Sl. No.135A of notification no. 2/2017 dated June 28, 2017.
However GST shall be leviable on repairs and maintenance done for such goods.