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THE TELANGANA GOODS AND SERVICES TAX ACT, 2017 Notification History
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SCHEDULE V - 1.5%

S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods
(1) (2) (3)
1 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
2 7102 Diamonds, whether or not worked, but not mounted or set [other than Non-Industrial Unworked or simply sawn, cleaved or bruted]
3 7103 Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly shaped]
4 7104 Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly shaped]
5 7105 Dust and powder of natural or synthetic precious or semi-precious stones
6 7106 Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form
7 7107 Base metals clad with silver, not further worked than semi-manufactured
8 7108 Gold (including gold plated with platinum) unwrought or in semimanufactured forms, or in powder form
9 7109 Base metals or silver, clad with gold, not further worked than semimanufactured
10 7110 Platinum, unwrought or in semi-manufactured forms, or in powder form
11 7111 Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured
12 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.
13 7113 Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal
14 7114 Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal
15 7115 Other articles of precious metal or of metal clad with precious metal
16 7116 Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed)
17 7117 Imitation jewellery
18 7118 Coin

Explanation. - For the purposes of this notification,-

    (i) The phrase "unit container" 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 predetermined quantity or number, which is indicated on such package.

    (ii) The phrase "registered brand name" 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, 1999.

    (iii) "Tariff item", "sub-heading" "heading" and "Chapter" 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).

    (iv) 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 notification.

    This notification shall come into force with effect from the 1st day of July 2017.

    By Order and in the Name of the Governor of Telangana

    Somesh Kumar

    Principal Secretary to Government