GST Rate on Gold, Silver, Coin, Ornaments In India

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%