Natural or cultured pearls, precious or semi-precious stones, precious metals, initiation jewellery, coin

Tariff Item Description of goods GGST Rates
Central CGST State/UT SGST/UTGST Interstate IGST Compensation cess
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 1.5% 1.5% 3% Nil
7102 Diamonds, whether or not worked, but not mounted or set [other than non-industrial unworked or simply sawn, cleaved or bruted] 1.5% 1.5% 3% Nil
7103 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], Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set 1.5% 1.5% 3% Nil
7104 Ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport [other than unworked or simply sawn or roughly shaped], Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted or set 1.5% 1.5% 3% Nil
7105 Dust and powder of natural or synthetic precious or semi-precious stones 1.5% 1.5% 3% Nil
7106 Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form 1.5% 1.5% 3% Nil
7107 Base metals clad with silver, not further worked than semi-manufactured 1.5% 1.5% 3% Nil
7108 Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form 1.5% 1.5% 3% Nil
7109 Base metals or silver, clad with gold, not further worked than semi-manufactured 1.5% 1.5% 3% Nil
7110 Platinum, unwrought or in semi-manufactured forms; or in powder form 1.5% 1.5% 3% Nil
7111 Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured 1.5% 1.5% 3% Nil
7112 other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal, Waste and scrap of precious metal or of metal clad with precious metal 1.5% 1.5% 3% Nil
7113 Articles of jewellery and parts, of precious metal or of metal clad with precious metal 1.5% 1.5% 3% Nil
7113 Silver filigree work 1.5% 1.5% 3% Nil
7114 Articles of goldsmiths or silversmiths wares and parts thereof, of precious metal or of metal clad with precious metal 1.5% 1.5% 3% Nil
7115 Other articles of precious metal or of metal clad with precious metal 1.5% 1.5% 3% Nil
7116 Articles of natural or cultured pearls, precious or semi-precious stones (natural), synthetic or reconstructed) 1.5% 1.5% 3% Nil
7117 Imitation jewellery 1.5% 1.5% 3% Nil
7117 Handmade imitation jewellery 1.5% 1.5% 3% Nil
7118 Coin 1.5% 1.5% 3% Nil
7102 Diamonds, non-industrial unworked un worked or simply sawn, cleaved or bruted 0.125% 0.125% 0.25% Nil
7103 Precious stones (other than diamonds) and semi-precious stones, un-worked or simply sawn or roughly shaped 0.125% 0.125% 0.25% Nil
7104 Synthetic or reconstructed precious or semi-precious stones, unworked or simply sawn or roughly shaped 0.125% 0.125% 0.25% Nil
71 Rupee notes when sold to reserve bank of India Nil Nil Nil Nil