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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 gold: concessional rate applies to unwrought, semi manufactured and powder forms under Schedule 5 for a prescribed period.</h1> Goods consisting of gold in unwrought or semi-manufactured forms, gold in powder form, and gold plated with platinum are classified under Schedule 5 and attract the concessional GST rate provided for that schedule for the prescribed period; the text defines the product scope and operative tax classification.

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