GST exemption for glass bangles excludes precious-metal bangles, leaving those variants taxable under the GST schedule. Exemption from GST applies to glass bangles, expressly excluding bangles made from precious metals; the exemption operates as a temporal schedule provision relieving non-precious-metal glass bangles from GST while preserving taxability of precious-metal variants.
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Provisions expressly mentioned in the judgment/order text.
GST exemption for glass bangles excludes precious-metal bangles, leaving those variants taxable under the GST schedule.
Exemption from GST applies to glass bangles, expressly excluding bangles made from precious metals; the exemption operates as a temporal schedule provision relieving non-precious-metal glass bangles from GST while preserving taxability of precious-metal variants.
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