[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