SECOND SCHEDULE
(List of goods taxable at 1%)
{Section 4(1)(a)}
| Sl. No | ITEM |
| 1 | Gold and articles made of gold jewellery |
| 2 | Silver and articles made of silver, rolled gold and imitation gold. |
| 3 | Precious stone, emerald, rubies, gems, diamond, sapphires, real cultured or artificial precious stone |
