SCHEDULE-III

(See clause (b) of sub -section-(1) of section-4 of the Uttar Pradesh Value Added Tax Ordinance, 2007)

List of goods taxed at 1%

Serial No.

(1)

Name and description of goods

(2)

1

Gold, silver and other precious metals; Articles of gold, silver and precious metals including

jewellery made of gold, silver and precious metals.

2

Precious and semi precious stones such as diamonds, emeralds, rubies, pearls and sapphires whether

they are sold loose or as forming part of any article in which they are set.

3

Bullion and species.

4

Pulses (both whole or split).