0.25 percent in respect of goods specified in Schedule VI of GST

Schedule VI –0.25% (0.125% CGST and 0.125% SGST)

 

S.

No.

Chapter / Heading / Sub-heading / Tariff item Description of Goods
(1) (2) (3)
1. 7102 Diamonds, non-industrial unworked or simply sawn, cleaved or bruted
2. 7103 Precious   stones   (other    than   diamonds)   and   semi-precious   stones, unworked or simply sawn or roughly shaped
3. 7104 Synthetic or reconstructed precious or semi-precious stones, unworked or simply sawn or roughly shaped

 

Explanation. – For the purposes of this notification,-

  • The phrase “unit container” means a package, whether large or small (for example, tin, can, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a pre- determined quantity or number, which is indicated on such
  • The phrase “registered brand name” means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person, and which is registered under the Trade Marks Act,
  • “Tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
  • The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this
  1. This notification shall come into force with effect from the 1st day of July, 2017.

[F.No.354/117/2017-TRU]

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2 thoughts on “0.25 percent in respect of goods specified in Schedule VI of GST”

  1. NEED CLEARFICATION ON GEM STONES WEATHER IT IS SAME GST AS 3% OR REDUCE BY .25 GST IN 25TH GST MEETING ON 18 JAN 2018
    PLEASE REPLY THERE IS NO CLEARIFICATION AS TODAY
    WHAT THE MASAGE WE RECIVED AMENDMENT IS ON HSN7102 IS AMENDED BUT THE
    GEMSTONES ARE UNDER HSN 7103
    THANKYOU

    Reply
  2. NEED CLEARFICATION ON GEM STONES WEATHER IT IS SAME GST AS 3% OR REDUCE BY .25 GST IN 25TH GST MEETING ON 18 JAN 2018
    PLEASE REPLY THERE IS NO CLEARIFICATION AS TODAY
    WHAT THE MASAGE WE RECIVED AMENDMENT IS ON HSN7102 IS AMENDED BUT THE
    GEMSTONES ARE UNDER HSN 7103
    THANKYOU

    Reply

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