GST classification for synthetic or reconstructed precious stones changed after the tariff entry was omitted by later notification. Item 7104 addresses the GST classification for synthetic or reconstructed precious stones; the entry was inserted by a January 2018 notification and later omitted by a subsequent notification effective October 2019. The schedule shows a GST rate designation of 0.25% under Schedule 6 applicable through 21-09-2025, with notes recording the insertion and omission history.
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Provisions expressly mentioned in the judgment/order text.
GST classification for synthetic or reconstructed precious stones changed after the tariff entry was omitted by later notification.
Item 7104 addresses the GST classification for synthetic or reconstructed precious stones; the entry was inserted by a January 2018 notification and later omitted by a subsequent notification effective October 2019. The schedule shows a GST rate designation of 0.25% under Schedule 6 applicable through 21-09-2025, with notes recording the insertion and omission history.
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