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    Omitted Notes: Omitted  vide notification no. 7/2018 dated 25-1-2018, before it was r...
    Omitted   Note: As omitted vide Notification no. 14/2019-IGST (Rate) dated 30-9-20...
    Omitted   Note: As omitted vide Notification no. 14/2019-IGST (Rate) dated 30-9-20...
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    Upto 21-09-2025 - Goods - Schedule 5 - GST @ 3%

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      Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls,...
      Omitted Notes: Omitted  vide notification no. 7/2018 dated 25-1-2018, before it was r...
      Omitted   Note: As omitted vide Notification no. 14/2019-IGST (Rate) dated 30-9-20...
      Omitted   Note: As omitted vide Notification no. 14/2019-IGST (Rate) dated 30-9-20...
      Dust and powder of natural or synthetic precious or semi-precious stones
      Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or ...
      Base metals clad with silver, not further worked than semi-manufactured
      Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder for...
      Base metals or silver, clad with gold, not further worked than semi-manufactured
      Platinum, unwrought or in semi-manufactured forms, or in powder form
      Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured
      Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap contai...
      Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal [] ...
      Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad...
      Other articles of precious metal or of metal clad with precious metal
      Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reco...
      Imitation jewellery [other than bangles of lac/shellac]   Notes: As  amended&...
      Coin
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    Upto 21-09-2025 - Goods - Schedule 5 - GST @ 3%

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    Reduced GST rate for base metals clad with silver in semi-manufactured form applies until specified expiry under schedule.
    Goods consisting of base metals clad with silver, not further worked than semi manufactured, are classified under Schedule 5 and attract a preferential ... Summary

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    ActsIncome Tax