| HS | Description | Percentage |
|---|---|---|
| 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 |
CGST - 1.5% SGST - 1.5% IGST - 3% CESS - Nil |
| 7105 |
Dust and powder of natural or synthetic precious or semi-precious stones |
CGST - 1.5% SGST - 1.5% IGST - 3% CESS - Nil |
| 7106 |
Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form |
CGST - 1.5% SGST - 1.5% IGST - 3% CESS - Nil |
| 7107 |
Base metals clad with silver, not further worked than semi-manufactured |
CGST - 1.5% SGST - 1.5% IGST - 3% CESS - Nil |
| 7108 |
Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form |
CGST - 1.5% SGST - 1.5% IGST - 3% CESS - Nil |
| 7109 |
Base metals or silver, clad with gold, not further worked than semi-manufactured |
CGST - 1.5% SGST - 1.5% IGST - 3% CESS - Nil |
| 7110 |
Platinum, unwrought or in semi-manufactured forms, or in powder form |
CGST - 1.5% SGST - 1.5% IGST - 3% CESS - Nil |
| 7111 |
Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured |
CGST - 1.5% SGST - 1.5% IGST - 3% CESS - Nil |
| 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. |
CGST - 1.5% SGST - 1.5% IGST - 3% CESS - Nil |
| 7113 |
Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal |
CGST - 1.5% SGST - 1.5% IGST - 3% CESS - Nil |
| 7114 |
Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal |
CGST - 1.5% SGST - 1.5% IGST - 3% CESS - Nil |
| 7115 |
Other articles of precious metal or of metal clad with precious metal |
CGST - 1.5% SGST - 1.5% IGST - 3% CESS - Nil |
| 7116 |
Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) |
CGST - 1.5% SGST - 1.5% IGST - 3% CESS - Nil |
| 7117 |
Imitation jewellery other than bangles of lac/shellac |
CGST - 1.5% SGST - 1.5% IGST - 3% CESS - Nil |
| 7118 |
Coin |
CGST - 1.5% SGST - 1.5% IGST - 3% CESS - Nil |
| 71131110 |
Silver filigree work |
CGST - 1.5% SGST - 1.5% IGST - 3% CESS - Nil |
| 7117 |
Handmade imitation jewellery (including natural seeds, beads jewelry, cardamom garland) |
CGST - 1.5% SGST - 1.5% IGST - 3% CESS - Nil |
| 7102 |
All goods |
CGST - 0.125% SGST - 0.125% IGST - 0.25% CESS - Nil |
| 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 |
CGST - 0.125% SGST - 0.125% IGST - 0.25% CESS - Nil |
| 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 |
CGST - 0.125% SGST - 0.125% IGST - 0.25% CESS - Nil |
| 71 |
Rupee notes or coins when sold to Reserve Bank of India or the Government of India |
CGST - 0% SGST - 0% IGST - 0% CESS - Nil |
| 7117 |
Bangles of lac/ shellac |
CGST - 0% SGST - 0% IGST - 0% CESS - Nil |