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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>Imitation jewellery (excluding lac/shellac bangles) moved to Schedule IV, taxed at 3% GST from 22 Sept 2025</h1> Imitation jewellery, excluding bangles made of lac or shellac, is classified under Schedule IV as taxable at 3% GST effective 22 September 2025; this change follows the relevant notification issued on 17 September 2025 and takes effect from the stated date, altering the tax treatment for these goods.

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