4.61
- Document type
- Procedure
- Dated
Value Addition
4.61
Value Addition
Under scheme for export of jewellery, value addition shall be calculated as per paragraph 4.38 of FTP. Minimum value addition shall be:
| Sl No | Items of export | Minimum Value Addition |
| a) | Plain gold / platinum / silver jewellery and Articles and ornaments like Mangalsutra containing gold and black beads / imitation stones, except in studded form of jewellery. | 3.5% |
| b) | All types of Studded gold / platinum / silver Jewellery and articles thereof. | 6.0% (for those studded with coloured Gem stones) and 7.0% (for those studded with diamonds). |
| c) | Any jewellery / articles manufactured by fully mechanized process | 2% |
| d) | Gold / silver / platinum medallions & coins (excluding coins of nature of legal tender) | 1.5% |
| e) | Gold / silver / platinum findings / mountings manufactured by mechanized process | 2.5% |
| f) | Gold religious idols (only gods and goddess) of 8 carats and above (upto 24 carats) |
10% in case of plain gold religious idols (Non studded) 14% in case of gold religious idols studded with colour gem stones, 15% in case of gold religious idols studded with diamonds |
(Above f) has been inserted vide PUBLIC NOTICE NO.51/2018, DT. 30/11/2018)