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Goods taxable at 1.5% CGST: Schedule V

Goods taxable at 1.5% CGST

Goods taxable at 1.5% CGST

S.

 

Chapter /

 

Description of Goods

No.

 

Heading /Sub-heading /Tariff item

 

 

(1)

(2)

(3)

1.

7101

Pearls,  natural  or  cultured,  whether  or  not  worked  or  graded  but  not

S.

Chapter /

Description of Goods

No.

Heading /

 

 

Sub-heading /

 

 

Tariff item

 

(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

 

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