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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>Tariff item 7113 jewellery and parts under Schedule IV taxed at 3% GST effective 22 September 2025</h1> Items classified under tariff item 7113-articles of jewellery and their parts made of precious metal or metal clad with precious metal-are subject to GST at 3% effective 22 September 2025 under Schedule IV, as provided by the referenced notification. The entry establishes the applicable tax rate and effective date for these goods.

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