GST on silver clad wooden items for decorative value

[V Lakshmikumaran]

The goods are having major portion of their value due to the silver component, and are sold only at jewelry shops.

Along with the above question, what is the scope of Note 1 of Chapter 71 which covers the phrase 'wholly or partly of precious metal' ? It is known that base metal clad with precious metal falls under Chapter 71, but what is the case when the base material is wood ? Would this fall under the term 'partly made of precious metal' ?

[V Lakshmikumaran]

Apologies, I would like to withdraw the query.

AI Summary

Classification of silver clad articles: whether wooden base items qualify as precious metal goods for GST treatment. Whether silver clad wooden decorative articles are classifiable as articles 'wholly or partly of precious metal' for GST purposes, focusing on the scope of Note 1 and whether a non metal base clad with precious metal should be treated like base metal clad with precious metal; the query was withdrawn and no ruling was given.