SCHEDULE B
[See clause (a) of sub-section (2) of section 16]
[Goods taxable at 1%]
List of goods taxable at a rate of 1%
| Serial No |
Description of goods |
Conditions and Exceptions |
| (1) |
(2) |
(3) |
| 1. |
Bullion that is to say, gold, silver and platinum in mass and uncoined, pure or alloy |
|
| 2. |
Gold, silver and platinum ornaments, whether set with stone or other materials or not, including gold, silver and platinum filigree and other gold, silver and platinum articles. |
|
| 3. |
Precious stones including semi-precious stones and pearls – real, artificial or cultured. |
|
| 4. |
Rhodium. |
|
| 5. |
Tea sold under the auspices of any tea auction centre in West Bengal duly authorized by the Indian Tea Board |
|
|