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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>Diamonds listed in Schedule Five attract GST at 3% until 21-09-2025; prior scope Notes were omitted.</h1> Diamonds listed in Schedule Five are subject to GST at 3% until 21-09-2025. The entry notes that prior explanatory Notes were omitted by notification no. 7/2018; those Notes had earlier set scope exclusions for industrial and certain unworked diamonds and were previously amended by notification no. 27/2017 (IT(rate)).

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