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        7101

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        GST rate on pearls set at a reduced level, applying to natural or cultured pearls not mounted or strung as goods. GST @ 3% applies to pearls, natural or cultured, whether or not worked or graded, provided they are not strung, mounted or set; pearls temporarily strung for convenience of transport are included.
                          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.

                                GST rate on pearls set at a reduced level, applying to natural or cultured pearls not mounted or strung as goods.

                                GST @ 3% applies to pearls, natural or cultured, whether or not worked or graded, provided they are not strung, mounted or set; pearls temporarily strung for convenience of transport are included.


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