a. 

For Metallic Minerals                                      

-

3 to 4 %

b.     

For Precious Metallic Minerals              

-

4 to 5 %

c.      

For Industrial Minerals                                   

-

1 to 3%

d.      

For Ruby, Sapphire, Jade and  Diamond       

-

20%

e.      

For other Gems                                               

-

10 %