3%, .25% GST Goods. Items with 3%, .25%GST

 

 

List of items with 3% or or 0.25% Goods and Services Tax Rate are listed below

 

 

 

3% GST Goods

 

Heading/ Sub-heading

Description of Goods  

CGST Rate

 

SGST / UTGST Rate

 

IGST Rate

 

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%

 

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%

 

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]

 

1.5%

 

1.5%

 

3%

 

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]

 

1.5%

 

1.5%

 

3%

 

7105

 

Dust and powder of natural or synthetic precious or semi-precious stones

 

1.5%

 

1.5%

 

3%

 

7106

 

Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form

 

1.5%

 

1.5%

 

3%

 

1905 32

 

Waffles and wafers coated with chocolate or containing chocolate

 

1.5%

 

1.5%

 

3%

 

7107

 

Base metals clad with silver, not further worked than semi-manufactured

 

1.5%

 

1.5%

 

3%

 

7108

 

Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form

 

1.5%

 

1.5%

 

3%

 

7109

 

Base metals or silver, clad with gold, not further worked than semi-manufactured

 

1.5%

 

1.5%

 

3%

 

7110

 

Platinum, unwrought or in semi-manufactured forms, or in powder form

 

1.5%

 

1.5%

 

3%

 

7111

 

Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured

 

1.5%

 

1.5%

 

3%

 

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.

 

1.5%

 

1.5%

 

3%

 

7113

 

Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal

 

1.5%

 

1.5%

 

3%

 

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%

 

7115

 

Other articles of precious metal or of metal clad with precious metal

 

1.5%

 

1.5%

 

3%

 

7116

 

Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed)

 

1.5%

 

1.5%

 

3%

 

7117

 

Imitation jewellery

 

1.5%

 

1.5%

 

3%

 

7118

 

Coin

 

1.5%

 

1.5%

 

3%

 

 

 

0.25% GST Goods

 

Heading/ Sub-heading

 

Description of Goods

 

CGST Rate

 

SGST / UTGST Rate

 

IGST Rate

 

7102

 

Diamonds, non-industrial unworked or simply sawn, cleaved or bruted

 

0.125%

 

.0125%

 

0.25%

 

7103

 

Precious stones (other than diamonds) and semi-precious stones, unworked or simply sawn or roughly shaped

 

0.125%

 

.0125%

 

0.25%

 

7104

 

Synthetic or reconstructed precious or semi-precious stones, unworked or simply sawn or roughly shaped

 

0.125%

 

.0125%

 

0.25%

 

 

 

 

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