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Notes


Section Notes

Covers natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jeweler; coin. This section has one chapter as below :

Chapter 71: Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin
71A : Gold import at Rs 100 per 10 gms Allowed to all Persons.
71B : Clarification on Gold in any Form
71C : Gold Import through Passengers
71D : Silver Import as Baggage
71E : Gold/silver Coin Import
71F : Gold and Silver Jwellery and Articles Export Against supply by Foreign Buyer
71G : Gold and silver Jwellery and Articles Export against Supply by Nominated Agencies
71H : Direct import of gold/Silver? Platinum for Export Production
71I : Direct Import of Gold of 0.995 purity and below for Export Production - Scheme F in Exim Policy
71J : Silver and Gold for Toll Smelting
71K : Silver and Gold for Toll Smelting
71L : Platinum Import under Commerce Ministry Schemes for Export Production
71M : Cut and Polished Diamonds and Gemstones
71N : Rough Diamonds Removed from duty Free REP Notification following Free Importability in Exim Policy
71O : Export of Cut and Polished Diamonds for Certification/Grading
71P : Export of Cut and Polished Diamonds for Certification/Grading.
 

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What is New?

Date: 30-04-2026
Notification No. 01/2026-Central Tax (Rate)
Seeks to amend Notification No 9/2025 - Central tax (Rate) to align them with changes made vide Finance Act, 2026

Date: 30-04-2026
Notification No. 01/2026-Integrated Tax (Rate)
Seeks to amend Notification No 9/2025 - Integrated tax (Rate) to align them with changes made vide Finance Act, 2026?

Date: 30-04-2026
Notification No. 01/2026-Union Territory Tax (Rate)
Seeks to amend Notification No 9/2025 - Union Territory ?tax (Rate) to align them with changes made vide Finance Act, 2026?

Date: 30-04-2026
Notification No. 19/2026-Central Excise
Seeks to amend Notification No. 06/2026-Central Excise dated 26.03.2026 to revise the SAED rates on exports of High speed diesel oil outside India.

Date: 30-04-2026
Notification No. 20/2026-Central Excise
Seeks to amend Notification No. 08/2026-Central Excise dated 26.03.2026 to revise the SAED rates on exports of ATF outside India.

Date: 30-04-2026
Notification No. 21/2026-Central Excise
Seeks to amend Notification No. 11/2026-Central Excise dated 26.03.2026 to revise the RIC rates on exports of High speed diesel oil outside India.

Date: 21-04-2026
NOTIFICATION No. 01/2026 – Central Tax
Seeks to extends the due date for furnishing the return in FORM GSTR-3B for the month of March, 2026 till the twenty-first day of April, 2026

Date: 11-04-2026
Notification No. 14/2026-Central Excise
Seeks to amend the Eighth Schedule to the Finance Act, 2002 to increase the tariff rate of Special Additional Excise Duty applicable to High Speed Diesel oil

Date: 11-04-2026
Notification No. 16/2026-Central Excise
Seeks to amend Notification No. 06/2026-Central Excise dated 26.03.2026 to increase the SAED on exports of High speed diesel oil outside India.

Date: 11-04-2026
Notification No. 15/2026-Central Excise
Seeks to amend the Sixth Schedule to the Finance Act, 2018 to increase the tariff rate of Road and Infrastructure Cess applicable to High Speed Diesel oil



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