GST RATE SCHEDULE FOR LIST OF GOODS AT .25% and 3% RATE

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GST RATE SCHEDULE FOR LIST OF GOODS AT .25% and 3% RATE  [As per discussions in the GST Council Meeting held on 3rd June, 2017]

SCHEDULE II: LIST OF GOODS AT 0.25% RATE
S.
No.
Chapter/Heading/ Sub-heading/ Tariff item Description of Goods GST RATE
1. 7102 Diamonds, non-industrial unworked or simply sawn, cleaved or bruted 0.25%
2. 7103 Precious stones (other than diamonds) and semi-precious stones, unworked or simply sawn or roughly shaped 0.25%
3. 7104 Synthetic or reconstructed precious or semi-precious stones, unworked or simply sawn or roughly shaped 0.25%
SCHEDULE III: LIST OF GOODS AT 3% RATE
S.
No.
Chapter/Heading/ Sub-heading/ Tariff item Description of Goods GST RATE
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 3%
2. 7102 Diamonds, whether or not worked, but not mounted or set [other than Non Industrial Unworked or simply sawn, cleaved or bruted] 3%
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%
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] 3%
5. 7105 Dust and powder of natural or synthetic precious or semi-precious stones 3%
6. 7106 Silver (including silver plated with gold or platinum), unwrought or in semi manufactured forms, or in powder form 3%
7. 7107 Base metals clad with silver, not further worked than semi manufactured 3%
8. 7108 Gold (including gold plated with platinum) unwrought or in semi manufactured forms, or in powder form 3%
9. 7109 Base metals or silver, clad with gold, not further worked than semi manufactured 3%
10. 7110 Platinum, unwrought or in semi manufactured forms, or in powder form 3%
11. 7111 Base metals, silver or gold, clad with platinum, not further worked than semi manufactured 3%
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. 3%
13. 7113 Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal 3%
14. 7114 Articles of goldsmiths’ or silversmiths’ wares and parts thereof, of precious metal or of metal clad with precious metal 3%
15. 7115 Other articles of precious metal or of metal clad with precious metal 3%
16. 7116 Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) 3%
17. 7117 Imitation jewellery 3%
18. 7118 Coin 3%

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