GST rate for articles of pearls and precious stones remains reduced until the specified date. Articles of natural or cultured pearls and articles incorporating precious or semi-precious stones, including natural, synthetic and reconstructed varieties, are classified under the schedule entry attracting a reduced GST rate, such that these jewellery and ornament goods are taxable at the specified lower levy for the stated availability period.
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Provisions expressly mentioned in the judgment/order text.
GST rate for articles of pearls and precious stones remains reduced until the specified date.
Articles of natural or cultured pearls and articles incorporating precious or semi-precious stones, including natural, synthetic and reconstructed varieties, are classified under the schedule entry attracting a reduced GST rate, such that these jewellery and ornament goods are taxable at the specified lower levy for the stated availability period.
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