SCHEDULE B
[See clause (a) of sub-section (2) of section 16]
[Goods taxable at 1%]
List of goods taxable at a rate of 1%
| Serial No | Description of goods | Conditions and Exceptions |
| (1) | (2) | (3) |
| 1. | Bullion that is to say, gold, silver and platinum in mass and uncoined, pure or alloy | |
| 2. | Gold, silver and platinum ornaments, whether set with stone or other materials or not, including gold, silver and platinum filigree and other gold, silver and platinum articles. | |
| 3. | Precious stones including semi-precious stones and pearls – real, artificial or cultured. | |
| 4. | Rhodium. | |
| 5. | Tea sold under the auspices of any tea auction centre in West Bengal duly authorized by the Indian Tea Board |