GST on rough diamonds set at a concessional rate under Schedule V, effective by notified regulatory order. Entry for commodity code 7102 places rough diamonds, including simply sawn diamonds whether industrial or non industrial, in Schedule V and prescribes GST at 0.25% with effect from 22-09-2025, pursuant to Notification No. 09/2025 - IGST(Rate) dated 17.09.2025.
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Provisions expressly mentioned in the judgment/order text.
GST on rough diamonds set at a concessional rate under Schedule V, effective by notified regulatory order.
Entry for commodity code 7102 places rough diamonds, including simply sawn diamonds whether industrial or non industrial, in Schedule V and prescribes GST at 0.25% with effect from 22-09-2025, pursuant to Notification No. 09/2025 - IGST(Rate) dated 17.09.2025.
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