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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>GST on precious and semi-precious stones set at concessional rate, covering unworked and temporarily strung stones.</h1> GST applies at a concessional rate to precious and semi-precious stones (excluding diamonds), whether worked or unworked, provided they are not strung, mounted or set; ungraded stones temporarily strung for transport are included.

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