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| Chapter / Heading / Sub-heading / Tariff item | Description of Goods | CGST Rate (%) | SGST / UTGST Rate (%) | IGST Rate (%) | 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 | ||
| 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 | ||
| 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 other than bangles of lac/shellac | 1.5 | 1.5 | 3 | ||
| 7118 | Coin | 1.5 | 1.5 | 3 | ||
| 7113 11 10 | Silver filigree work | 1.5 | 1.5 | 3 | ||
| 7117 | Handmade imitation jewellery (including natural seeds, beads jewelry, cardamom garland) | 1.5 | 1.5 | 3 |