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CGST Rate on supply of Goods [Section 9(1) of CGST Act]
CGST rate on supply of goods - 2.5...
CGST rate on supply of goods - 6% ...
CGST rate on supply of goods - 9% ...
CGST rate on supply of goods - 14%...
CGST rate on supply of goods - 9% ...
CGST rate on supply of goods - 1.5...
CGST rate on supply of goods - 0.1...
CGST rate on supply of goods - 0.7... CGST RATE ON SUPPLY OF GOODS NOTIF... Notification No. 37/2017 - Central... Notification No. 39/2017 - Central...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 |
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