The Following Goods are with 3% Goods and Services Tax.
| Heading/ Sub-heading | Description of Goods | CGST Rate | SGST / UTGST Rate | IGST Rate |
| 7101 | Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport | 1.5% | 1.5% | 3% |
| 7105 | Dust and powder of natural or synthetic precious or semi-precious stones | 1.5% | 1.5% | 3% |
| 7106 | Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form | 1.5% | 1.5% | 3% |
| 7107 | Base metals clad with silver, not further worked than semi-manufactured | 1.5% | 1.5% | 3% |
| 7108 | Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form | 1.5% | 1.5% | 3% |
| 7109 | Base metals or silver, clad with gold, not further worked than semi-manufactured | 1.5% | 1.5% | 3% |
| 7110 | Platinum, unwrought or in semi-manufactured forms, or in powder form | 1.5% | 1.5% | 3% |
| 7111 | Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured | 1.5% | 1.5% | 3% |
| 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% | 1.5% | 3% |
| 7113 | Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal | 1.5% | 1.5% | 3% |
| 7114 | Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal | 1.5% | 1.5% | 3% |
| 7115 | Other articles of precious metal or of metal clad with precious metal | 1.5% | 1.5% | 3% |
| 7116 | Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) | 1.5% | 1.5% | 3% |
| 7117 | Imitation jewellery | 1.5% | 1.5% | 3% |
| 7118 | Coin | 1.5% | 1.5% | 3% |
| 7113 11 10 | Silver filigree work | 1.5% | 1.5% | 3% |
| 7117 | Handmade imitation jewellery (including natural seeds, beads jewelry, cardamom garland) | 1.5% | 1.5% | 3% |
| Heading/ Sub-heading | Description of Goods | CGST Rate | SGST / UTGST Rate | IGST Rate |
| 7102 | Diamonds, non-industrial unworked or simply sawn, cleaved or bruted | 0.125% | .0125% | 0.25% |
| 7103 | Precious stones (other than diamonds) and semi-precious stones, unworked or simply sawn or roughly shaped | 0.125% | .0125% | 0.25% |
| 7104 | Synthetic or reconstructed precious or semi-precious stones, unworked or simply sawn or roughly shaped | 0.125% | .0125% | 0.25% |
5% GST Items Code 0202 to 1201
5% GST Items Code 1205 to 2605
12% GST Goods Code 101 to 3900
12% GST Goods Code 3923 to 5809
18% GST Items Code 1107 to 3407
18% GST Items Code 3501 to 4201
18% GST Items Code 4202 to 6406
18% GST Items Code 6501 to 7020
18% GST Items Code 7201 to 7907
18% GST Items Code 8001 to 8439