https://www.taxtmi.com/acts?id=41736 Replenishment rules set the Gem Replenishment Authorisation entitlement as percentage rates applied to the remaining FOB value of exports by category: distinct rates for cut and polished emeralds, rubies and sapphires (with separate treatment for uncut/unset stones and different rates by per carat realisation bands), fixed percentages for semi precious/synthetic stones, pearls, and plain gold, silver and platinum jewellery, with calculation guidance allowing average per carat realisation or individual basis where specified. en-us Mon, 08 May 2023 15:52:10 +0530 Mon, 08 May 2023 15:52:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41736 Replenishment rules set the Gem Replenishment Authorisation entitlement as percentage rates applied to the remaining FOB value of exports by category: distinct rates for cut and polished emeralds, rubies and sapphires (with separate treatment for uncut/unset stones and different rates by per carat realisation bands), fixed percentages for semi precious/synthetic stones, pearls, and plain gold, silver and platinum jewellery, with calculation guidance allowing average per carat realisation or individual basis where specified. Act-Rules DGFT Mon, 08 May 2023 15:52:10 +0530 https://www.taxtmi.com/acts?id=41736