Schedule V – 3% (1.5% CGST and 1.5% SGST)
|
S. No. |
Chapter / Heading / Sub-heading / Tariff item | Description of Goods |
| (1) | (2) | (3) |
| 1. | 7101 | Pearls, natural or cultured, whether or not worked or graded but not |
|
S. No. |
Chapter / Heading / Sub-heading / Tariff item | Description of Goods |
| (1) | (2) | (3) |
| strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport | ||
| 2. | 7102 | Diamonds, whether or not worked, but not mounted or set [other than Non-Industrial Unworked or simply sawn, cleaved or bruted] |
| 3. | 7103 | Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly shaped] |
| 4. | 7104 | Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly shaped] |
| 5. | 7105 | Dust and powder of natural or synthetic precious or semi-precious stones |
| 6. | 7106 | Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form |
| 7. | 7107 | Base metals clad with silver, not further worked than semi-manufactured |
| 8. | 7108 | Gold (including gold plated with platinum) unwrought or in semi- manufactured forms, or in powder form |
| 9. | 7109 | Base metals or silver, clad with gold, not further worked than semi- manufactured |
| 10. | 7110 | Platinum, unwrought or in semi-manufactured forms, or in powder form |
| 11. | 7111 | Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured |
| 12. | 7112 | Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal. |
| 13. | 7113 | Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal |
| 14. | 7114 | Articles of goldsmiths’ or silversmiths’ wares and parts thereof, of precious metal or of metal clad with precious metal |
| 15. | 7115 | Other articles of precious metal or of metal clad with precious metal |
| 16. | 7116 | Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) |
| 17. | 7117 | Imitation jewellery |
| 18. | 7118 | Coin |
