Updated schedule of CGST rates on goods, as on 15.11.2017 For ease of reference only
The CGST rates on certain goods have undergone changes since the introduction of GST. The rate changes are given effect through amending notifications issued from time to time. A need has been felt to publish a consolidated rate schedule in a single document for ease of reference. Accordingly, this document has been prepared indicating updated CGST rates as on 15.11.2017. This document is only for ease of reference and relevant notifications will only have legal authority.
UPDATED CGST RATES SCHEDULES FOR GOODS AS ON 15.11.2017 1.
CGST rates on goods as on 15.11.2017 [notification No.1/2017-Central Tax (Rate), dated 28th June, 2017, as amended from time to time]
| S. No. |
Chapter / Heading / Sub-heading / Tariff item | Description of Goods | CGST Rate | |||||||||||||||||||
| (1) | (2) | (3) | ||||||||||||||||||||
| shaped] | ||||||||||||||||||||||
| 4. | 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% | |||||||||||||||||||
| 5. | 7105 | Dust and powder of natural or synthetic precious or semi-precious stones | 1.5% | |||||||||||||||||||
| 6. | 7106 | Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form | 1.5% | |||||||||||||||||||
| 7. | 7107 | Base metals clad with silver, not further worked than semi-manufactured | 1.5% | |||||||||||||||||||
| 8. | 7108 | Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form | 1.5% | |||||||||||||||||||
| 9. | 7109 | Base metals or silver, clad with gold, not further worked than semi-manufactured | 1.5% | |||||||||||||||||||
| 10. | 7110 | Platinum, unwrought or in semi-manufactured forms, or in powder form | 1.5% | |||||||||||||||||||
| 11. | 7111 | Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured | 1.5% | |||||||||||||||||||
| 12. | 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% | |||||||||||||||||||
| 13. | 7113 | Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal [other than bangles of lac/shellac] | 1.5% | |||||||||||||||||||
| 14. | 7114 | Articles of goldsmiths’ or silversmiths’ wares and parts thereof, of precious metal or of metal clad with precious metal | 1.5% | |||||||||||||||||||
| 15. | 7115 | Other articles of precious metal or of metal clad with precious metal | 1.5% | |||||||||||||||||||
| 16. | 7116 | Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) | 1.5% | |||||||||||||||||||
| 17. | 7117 | Imitation jewellery | 1.5% | |||||||||||||||||||
| 18. | 7118 | Coin | 1.5% | |||||||||||||||||||