GST on imitation jewellery concessional rate applied for a limited period, excludes lac/shellac bangles under schedule provision

GST at a concessional rate applies to imitation jewellery under Schedule 5, expressly excluding bangles of lac or shellac; this classification and rate are time limited and in force up to 21-09-2025, and the schedule entry was amended by notification no. 7/2018 which altered the earlier simpler heading "Imitation jewellery."

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