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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>Schedule IV: GST fixed at 3% on articles with pearls and precious stones (natural, synthetic, reconstructed) from 22 Sept 2025</h1> Articles comprising natural or cultured pearls and precious or semi-precious stones, whether natural, synthetic or reconstructed, are classified under Schedule IV and subject to GST at 3% effective 22 September 2025. The change is implemented pursuant to the applicable IGST rate notification issued 17 September 2025 and takes effect from 22 September 2025.

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