GST schedule omission removes levy on specified precious and semi precious stones following the cited government notification. A Schedule entry imposing GST on specified precious and semi precious stones was omitted by notification, replacing prior text which described precious (other than diamonds) and semi precious stones in various states (worked, graded, ungraded, strung, mounted, set, temporarily strung for transport or simply shaped); the 2019 notification effected the omission, superseding earlier 2018 amendments that had clarified the goods' descriptions.
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Provisions expressly mentioned in the judgment/order text.
GST schedule omission removes levy on specified precious and semi precious stones following the cited government notification.
A Schedule entry imposing GST on specified precious and semi precious stones was omitted by notification, replacing prior text which described precious (other than diamonds) and semi precious stones in various states (worked, graded, ungraded, strung, mounted, set, temporarily strung for transport or simply shaped); the 2019 notification effected the omission, superseding earlier 2018 amendments that had clarified the goods' descriptions.
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