GST rate omission for synthetic and reconstructed semi precious stones alters their Schedule 5 tax classification. Applicability of GST @ 3% to goods under tariff heading 7104 (synthetic or reconstructed semi precious stones) has been omitted from Schedule 5; the prior entry described such stones whether or not worked or graded but not strung, mounted or set, and included ungraded stones temporarily strung for convenience of transport.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST rate omission for synthetic and reconstructed semi precious stones alters their Schedule 5 tax classification.
Applicability of GST @ 3% to goods under tariff heading 7104 (synthetic or reconstructed semi precious stones) has been omitted from Schedule 5; the prior entry described such stones whether or not worked or graded but not strung, mounted or set, and included ungraded stones temporarily strung for convenience of transport.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.