The Central Goods and Services Tax Act, 2017 Notification
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Schedule VI - 0.125%

S. No.	Chapter / Heading / Sub-heading / Tariff item	Description of Goods	Amended By Notification No.
(1)	(2)	(3)	(4)
1.	7102	Rough diamonds or simply sawn diamonds, industrial or non-industrial	(1) Description Substituted By 27/2017-CTR Dt. 22/9/2017 (2) Description Substituted By 6/2018-CTR Dt. 25/01/2018 (3) Description Substituted By 06/2022-CTR Dt. 13/07/2022
2.	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	(1) Description Substituted By 6/2018-CTR Dt. 25/01/2018 (2) Description Substituted By 14/2019-CTR Dt. 30/09/2019
2A		Omitted w.e.f. 01-10-2019	(1) Entry Inserted By 6/2018-CTR Dt. 25/01/2018 (2) Entry Omitted By 14/2019-CTR Dt. 30/09/2019
3.	7104	Synthetic or reconstructed precious or semiprecious stones [other than diamonds], whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semiprecious stones [other than diamonds], temporarily strung for convenience of transport; synthetic or reconstructed diamonds, unworked or simply sawn or roughly shaped	(1) Description Substituted By 6/2018-CTR Dt. 25/01/2018 (2) Description Substituted By 14/2019-CTR Dt. 30/09/2019 (3) Description Substituted By 06/2022-CTR Dt. 13/07/2022
4		Omitted w.e.f. 01-10-2019	(1) Entry Inserted By 6/2018-CTR Dt. 25/01/2018 (2) Entry Omitted By 14/2019-CTR Dt. 30/09/2019

Explanation. - For the purposes of this notification,-

(i) The phrase "unit container" means a package, whether large or small (for example, tin, can, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a pre-determined quantity or number, which is indicated on such package.

(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.

(iii) "Tariff item" "Heading" "Sub-heading" and "Chapter" shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (Act No.51 of 1975).

(iv) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (Act No.51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.

(v) The words and expressions used and not defined in this notification, but defined in the Central Goods and Service Tax Act, 2017 (12 of 2017), the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), shall have the same meanings as assigned to them in those Acts

"ANNEXURE"

For foregoing an actionable claim or enforceable right on a brand name,-

(a) the person undertaking packing of such goods in unit containers which bear a brand name shall file an affidavit to that effect with the jurisdictional commissioner of State tax that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and

(b) the person undertaking packing of such goods in unit containers which bears a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit containers he has foregone his actionable claim or enforceable right voluntarily.