| Schedule IV– 3% | |||
| 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. | 7105 | Dust and powder of natural or synthetic precious or semi-precious stones | |
| 3. | 7106 | Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form | |
| 4. | 7107 | Base metals clad with silver, not further worked than semi-manufactured | |
| 5. | 7108 | Gold (including gold plated with platinum) unwrought or in semi- manufactured forms, or in powder form | |
| 6. | 7109 | Base metals or silver, clad with gold, not further worked than semi- manufactured | |
| 7. | 7110 | Platinum, unwrought or in semi-manufactured forms, or in powder form | |
| 8. | 7111 | Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured | |
| 9. | 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. | |
| 10. | 7113 | Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal | |
| 11. | 7114 | Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal | |
| 12. | 7115 | Other articles of precious metal or of metal clad with precious metal | |
| 13. | 7116 | Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) | |
| 14. | 7117 | Imitation jewellery [other than bangles of lac/shellac] | |
| 15. | 7118 | Coin | |