GST Gyaan GST Gyaan

CGST rate on supply of goods - 1.5% [Schedule V]

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 strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport

[1][2.

**

***]

[2][3.

**

***]

[3][4.

**

***]

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 [4][of metal clad with precious metal [5][***]]

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

[6][Imitation jewellery [other than bangles of lac/shellac]]

18.

7118

Coin

 

[1] Entry omitted by Notification No. 06/2018-Central Tax (Rate) dt. 25-01-2018. Earlier it read as

2

7102

Diamonds, whether or not worked, but not mounted or set (a)[other than industrial or non-industrial, unworked or simply sawn, cleaved or brute, including unsorted diamonds]

(a) Substituted for words “other than Non-Industrial Unworked or simply sawn, cleaved or brute” by Notification No. 27/2017-Central Tax (Rate) dt. 22-09-2017.

[2] Entry omitted 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 wef 25-01-2018 as

3

7103

Semi-precious stones, whether or not worked or graded but not strung, mounted or set; semi-precious stones, temporarily strung for convenience of transport [other than 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

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]

 

[3] Entry omitted 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

4

7104

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

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

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]

 

[4] Substituted for “of metal clad with precious metal” by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017.   

[5] Words “[other than bangles of lac/shellac]” omitted by Notification No. 06/2018-Central Tax (Rate) dt. 25-01-2018.

[6] Entry substituted by Notification No. 06/2018-Central Tax (Rate) dt. 25-01-2018. Earlier it read as

17

7117

Imitation jewellery

 

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