Notification 1/2017 · Schedule V

Schedule V: 1.5% CGST, 3% IGST

Name: Schedule V of the GST rate schedule for goods
Creator: eCourtsIndia

18 tariff entries bear this rate, as notified on 28 June 2017.

The rates as first enacted, not as they stand today. These are the rates of notification 1/2017-Central Tax (Rate) and its Integrated Tax twin, as notified on 28 June 2017, read from the notifications themselves. Both have been amended many times since, and 77 of those amending notifications are listed below, and the Board publishes no consolidated version of either, so nothing here is presented as the rate in force today. Read as at 23 Sep 2026.

On an intra-State supply the CGST rate is charged with an equal State or Union territory tax, so the tax borne is twice the CGST figure, which is what the IGST column shows. Compensation cess, where it applies, is charged on top and is not in these schedules.

As notified on 28 June 2017. Entries have been amended since; the notifications that amended them are listed below.
S. No.	Chapter, heading, sub-heading or tariff item	Description of goods
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 semi- manufactured forms, or in powder form
9	7109	Base metals or silver, clad with gold, not further worked than semi- manufactured
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

What has changed it since

77 notifications amending notification 1/2017 are in this corpus, newest first. The rate on a particular good or service may have been changed by any of them, and this site does not apply them: to be certain of a rate today, read forward from the schedule through these.

Undated · 11 notifications

2025 · 4 notifications

2024 · 9 notifications

2023 · 15 notifications

2022 · 10 notifications

2021 · 20 notifications

2020 · 1 notifications

03/2020-Union territory Tax (Rate) — Seeks to amend notification No. 1/2017-Integreated Tax (Rate) to prescribe change in IGST rate of goods. 25 Mar 2020

2019 · 3 notifications

2017 · 4 notifications

The same code in the Customs Tariff

GST and customs duty are charged on the same scheme of classification. The duty on import is in the First Schedule to the Customs Tariff Act, 1975: every HSN code with its rate.

The other schedules

Schedule VI · 0.25% Schedule I · 5% Schedule II · 12% Schedule III · 18% Schedule IV · 28%

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Read from notification 1/2017-Central Tax (Rate) and its Integrated Tax twin, as notified on 28 June 2017. The serial numbers run unbroken from 1 to 18, which is how a row lost in reading the notification would have shown itself. This page is not a substitute for legal advice.