GST on jewellery applies a reduced rate to articles of precious metal, with amendments clarifying the taxable scope.

Supply of articles of jewellery and parts thereof of precious metal or of metal clad with precious metal is taxable under the GST schedule at a reduced rate of GST @ 3%, with the entry's textual scope modified by subsequent notifications that altered prior exclusions and wording to define the operative coverage of taxable jewellery.

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