Concessional GST treatment applies to platinum clad base metals and semi manufactured precious metal goods until a prescribed date. Concessional tax treatment applies: GST @ 3% on Schedule 5 goods consisting of base metals or silver or gold clad with platinum that are not further worked than semi manufactured. The reduced rate is effective up to 21 09 2025 and requires both the specified material composition and that the goods remain in semi manufactured state.
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Provisions expressly mentioned in the judgment/order text.
Concessional GST treatment applies to platinum clad base metals and semi manufactured precious metal goods until a prescribed date.
Concessional tax treatment applies: GST @ 3% on Schedule 5 goods consisting of base metals or silver or gold clad with platinum that are not further worked than semi manufactured. The reduced rate is effective up to 21 09 2025 and requires both the specified material composition and that the goods remain in semi manufactured state.
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