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. |