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GST on silver clad wooden items for decorative value - Goods and Services Tax - GSTExtract The goods are having major portion of their value due to the silver component, and are sold only at jewelry shops. Along with the above question, what is the scope of Note 1 of Chapter 71 which covers the phrase wholly or partly of precious metal ? It is known that base metal clad with precious metal falls under Chapter 71 , but what is the case when the base material is wood ? Would this fall under the term partly made of precious metal ?
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