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        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.

        <h1>GST rate omission for synthetic and reconstructed semi precious stones alters their Schedule 5 tax classification.</h1> 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.

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