| List of goods taxable @ 1%   
    
        
            | S.No. | NAME OF THE COMMODITY |  
            | 1. | Bullion, Specie, Platinum and other precious       metals. |  
            | 2. | Articles and jewellery made of bullion or specie or any        other precious metals and jewellery        embedded with precious stones and semi-precious stones”. |  
            | 3. | Precious stones, that is to say, Diamonds,        Emeralds, Rubies, Sapphires and semiprecious stones and Pearls. |  |