Value Addition
4A.2.1
Under scheme for export of jewellery, value addition shall be calculated as per paragraph 4A.6 of FTP. Minimum value addition shall be:
S.No. | Item 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. | 4% |
b) | All types of Studded gold / platinum / silver Jewellery and articles thereof. | 6.5% |
c) | Any jewellery / articles manufactured by fully mechanised process | 2% |
d) | Gold / silver / platinum medallions & coins (excluding coins of nature of legal tender) | 2% |
e) | Gold / silver / platinum findings / mountings manufactured by mechanised process | 3% |