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    7101 1
    Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls,...
    7105 2
    Dust and powder of natural or synthetic precious or semi-precious stones   Notes: ...
    7106 3
    Silver (including silver plated with gold or platinum), unwrought or in semi- manufactured forms, or...
    7107 4
    Base metals clad with silver, not further worked than semi-manufactured   NOTES:- ...
    7108 5
    Gold (including gold plated with platinum) unwrought or in semi- manufactured forms, or in powder fo...
    7109 6
    Base metals or silver, clad with gold, not further worked than semi- manufactured   N...
    7110 7
    Platinum, unwrought or in semi-manufactured forms, or in powder form   NOTES:- See...
    7111 8
    Base metals, silver or gold, clad with platinum, not further worked than semi- manufactured  ...
    7112 9
    Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap contai...
    7113 10
    Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal...
    7114 11
    Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of me...
    7115 12
    Other articles of precious metal or of metal clad with precious metal   NOTES:- Se...
    7116 13
    Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reco...
    7117 14
    Imitation jewellery [other than bangles of lac/shellac]   NOTES:- See Notification...
    7118 15
    Coin   NOTES:- See Notification No. 09/2025 - IGST(Rate) dated 17.09.2025 w.e.f. 2...
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Schedules
All › GST › GST - Goods - GST @ 3% w.e.f. 22-09-2025 - Schedule IV
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Goods - GST @ 3% w.e.f. 22-09-2025 - Schedule IV

All › GST › GST - Goods - GST @ 3% w.e.f. 22-09-2025 - Schedule IV
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    7101 1
    Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls,...
    7105 2
    Dust and powder of natural or synthetic precious or semi-precious stones   Notes: ...
    7106 3
    Silver (including silver plated with gold or platinum), unwrought or in semi- manufactured forms, or...
    7107 4
    Base metals clad with silver, not further worked than semi-manufactured   NOTES:- ...
    7108 5
    Gold (including gold plated with platinum) unwrought or in semi- manufactured forms, or in powder fo...
    7109 6
    Base metals or silver, clad with gold, not further worked than semi- manufactured   N...
    7110 7
    Platinum, unwrought or in semi-manufactured forms, or in powder form   NOTES:- See...
    7111 8
    Base metals, silver or gold, clad with platinum, not further worked than semi- manufactured  ...
    7112 9
    Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap contai...
    7113 10
    Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal...
    7114 11
    Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of me...
    7115 12
    Other articles of precious metal or of metal clad with precious metal   NOTES:- Se...
    7116 13
    Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reco...
    7117 14
    Imitation jewellery [other than bangles of lac/shellac]   NOTES:- See Notification...
    7118 15
    Coin   NOTES:- See Notification No. 09/2025 - IGST(Rate) dated 17.09.2025 w.e.f. 2...
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Goods - GST @ 3% w.e.f. 22-09-2025 - Schedule IV

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GST

7101

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GST rate for pearls under Schedule IV changed effective September 22, impacting classification of natural and cultured pearls.
Imposition of GST at 3% on specified pearl goods under Schedule IV takes effect on 22 September 2025; covered items include natural or cultured pearls, ... Summary

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Acts Income Tax
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