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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 on imitation jewellery concessional rate applied for a limited period, excludes lac/shellac bangles under schedule provision</h1> 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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