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. | 
         
    
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