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        Case ID :
        GST

        7103

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        GST rate for certain precious stones clarified; notification omitted prior descriptive wording and preserved the specified levy. Goods classified under the tariff description for ungraded precious stones (other than diamonds) are subject to GST at 0.25% until 21-09-2025; the previous descriptive wording was omitted by Notification No. 14/2019-IGST (Rate) effective 1.10.2019, having been inserted earlier by Notification No. 7/2018 dated 25-1-2018.
                          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.

                                GST rate for certain precious stones clarified; notification omitted prior descriptive wording and preserved the specified levy.

                                Goods classified under the tariff description for ungraded precious stones (other than diamonds) are subject to GST at 0.25% until 21-09-2025; the previous descriptive wording was omitted by Notification No. 14/2019-IGST (Rate) effective 1.10.2019, having been inserted earlier by Notification No. 7/2018 dated 25-1-2018.


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