Based on the images provided, you are looking for details on a Laughing Buddha (Budai) figurine. This specific version features the Buddha holding a Gold Ingot (Yuan Bao) and a Money Bag (Sack of Wealth), which are powerful symbols in Feng Shui.

## Product Specifications

The following details are based on standard retail specifications for high-quality resin figurines of this style:

## Dimensions (L x W x H)

Since these figurines come in various sizes, here are the most common "Standard" and "Small" dimensions for home/office decor:

• Standard Size:12 cm x 10 cm x 15 cm (approx. 5" x 4" x 6")
• Small (Car/Desk) Size:7 cm x 5 cm x 12 cm (approx. 3" x 2" x 4.5")
• Weight: Usually ranges from 350g to 800g depending on the solidness of the resin.

## GST & Taxation (India - 2026)

Under current Indian tax laws for handicrafts and decorative items:

• HSN Code:3926 (Other articles of plastics/resin) or 9703 (Original sculptures and statuary).
• GST Rate:12% is the standard rate for decorative resin figurines.

  • Note: If sold as a "Handicraft" specifically certified by government schemes, it may occasionally attract a lower rate of 5%, but 12% is the commercial standard.

## Key Features

• Durability: Made from polyresin, making it resistant to breakages compared to ceramic.
• Finish: Usually has a glossy or matte finish that is easy to clean with a dry cloth.
• Spiritual Value: Thought to bring "Sheng Chi" (positive energy) and financial stability to the household.