Second Schedule Goods Taxable At One Per Cent

Second Schedule

Goods Taxable At One Per Cent

[Section 4(1)(a)(i)]

Sl. No. Description of Goods
(1) (2)
1. Bullion and specie
2.

Jewellery and articles of gold, silver and other noble metals whether or not studded with precious or semi-precious stones.

1[3.

Precious and semi-precious stones.]

Footnotes:

  1. Inserted by Act 27 of 2005 w.e.f. 7.6.2005.

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