Schedule VI \u20130.25% <\/strong>(0.125% CGST and 0.125% SGST)<\/h1>\n

\u00a0<\/strong><\/p>\n\n\n\n\n\n\n\n

\n S.<\/strong><\/p>\n No.<\/strong><\/td>\n	Chapter \/ Heading \/ Sub-heading \/ Tariff item<\/strong><\/td>\n	Description of Goods<\/strong><\/td>\n<\/tr>\n
(1)<\/strong><\/td>\n	(2)<\/strong><\/td>\n	(3)<\/strong><\/td>\n<\/tr>\n
1.<\/td>\n	7102<\/td>\n	Diamonds, non-industrial unworked or simply sawn, cleaved or bruted<\/td>\n<\/tr>\n
2.<\/td>\n	7103<\/td>\n	Precious\u00a0 \u00a0stones\u00a0 \u00a0(other\u00a0\u00a0\u00a0 than\u00a0\u00a0 diamonds)\u00a0\u00a0 and\u00a0 \u00a0semi-precious\u00a0 \u00a0stones, unworked or simply sawn or roughly shaped<\/td>\n<\/tr>\n
3.<\/td>\n	7104<\/td>\n	Synthetic or reconstructed precious or semi-precious stones, unworked or simply sawn or roughly shaped<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n \u00a0<\/strong><\/p>\n Explanation<\/em>. \u2013 For the purposes of this notification,-<\/p>\n \n The phrase \u201cunit container\u201d 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<\/li>\n The phrase \u201cregistered brand name\u201d 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,<\/li>\n \u201cTariff item\u201d, \u201csub-heading\u201d \u201cheading\u201d and \u201cChapter\u201d 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).<\/li>\n 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<\/li>\n<\/ul>\n \n This notification shall come into force with effect from the 1st day of July, 2017.<\/li>\n<\/ol>\n [F.No.354\/117\/2017-TRU]<\/p>\n","protected":false},"excerpt":{"rendered":" Schedule VI \u20130.25% (0.125% CGST and 0.125% SGST) \u00a0 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\u00a0 \u00a0stones\u00a0 \u00a0(other\u00a0\u00a0\u00a0 than\u00a0\u00a0 diamonds)\u00a0\u00a0 and\u00a0 \u00a0semi-precious\u00a0 \u00a0stones, unworked or simply sawn or roughly shaped 3. 7104 … Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[15],"tags":[474],"class_list":["post-4037","post","type-post","status-publish","format-standard","hentry","category-gst","tag-gst-rate-schedule"],"yoast_head":"\n