CGST rate on supply of goods - 0.125% [Schedule VI]

 

S. No

Chapter/ Heading/ Sub-heading/ Tariff Item

Description of Goods

(1)

(2)

(3)

1.

7102

[1][Rough diamonds or simply sawn diamonds, industrial or non-industrial]

2.

7103

[2][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]

[3][2A.

***

***]

3.

7104

[4][Synthetic or reconstructed precious or semiprecious stones [other than diamonds], whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semiprecious stones [other than diamonds], temporarily strung for convenience of transport; synthetic or reconstructed diamonds, unworked or simply sawn or roughly shaped]

[5][4.

***

***]

 

 

 

[1] Entry substituted by Notification No. 06/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022. Earlier

3) Substituted by Notification No. 06/2018-Central Tax (Rate) dt. 25-01-2018 as

1.

7102

All goods

2) Substituted by Notification No. 27/2017-Central Tax (Rate) dt. 22-09-2017 as

1

7102

Diamonds, industrial or non-industrial, unworked or simply sawn, cleaved or brute, including unsorted diamonds

1) Inserted by Notification No. 01/2017-Central Tax (Rate) dt. 28-06-2017 wef 01-07-2017

1

7102

Diamonds, non-industrial unworked or simply sawn, cleaved or bruted

 

[2] Entry substituted by Notification No. 14/2019-Central Tax (Rate) dt. 30-09-2019 wef 01-10-2019. Earlier

2) Substituted by Notification No. 06/2018-Central Tax (Rate) dt. 25-01-2018 as

2

7103

Semi-precious stones, unworked or simply sawn or roughly shaped

1) Inserted by Notification No. 01/2017-Central Tax (Rate) dt. 28-06-2017 wef 01-07-2017 as

2

7103

Precious stones (other than diamonds) and semi-precious stones, unworked or simply sawn or roughly shaped

 

[3] Entry omitted by Notification No. 14/2019-Central Tax (Rate) dt. 30-09-2019 wef 01-10-2019. Earlier inserted by Notification No. 06/2018-Central Tax (Rate) dt. 25-01-2018 as

2A

7103

Precious stones (other than diamonds), ungraded precious stones (other than diamonds)]

 

[4] Entry substituted by Notification No. 06/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022. Earlier

3) Substituted by Notification No. 14/2019-Central Tax (Rate) dt. 30-09-2019 wef 01-10-2019 as

3.

7104

Synthetic or reconstructed precious or semiprecious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semiprecious stones, temporarily strung for convenience of transport

2) Substituted by Notification No. 06/2018-Central Tax (Rate) dt. 25-01-2018 as

3

7104

Synthetic or reconstructed semi-precious stones, unworked or simply sawn or roughly shaped

1) Inserted by Notification No. 01/2017-Central Tax (Rate) dt. 28-06-2017 wef 01-07-2017 as

3

7104

Synthetic or reconstructed precious or semi-precious stones, unworked or simply sawn or roughly shaped

 

[5] Entry omitted by Notification No. 14/2019-Central Tax (Rate) dt. 30-09-2019 wef 01-10-2019. Earlier inserted by Notification No. 06/2018-Central Tax (Rate) dt. 25-01-2018 as

4

7104

Synthetic or reconstructed precious stones

 

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