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    7102 1
    Rough diamonds or simply sawn diamonds, industrial or non-industrial   Notes: See ...
    7103 2
    Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but ...
    7104 3
    Synthetic or reconstructed precious or semi-precious stones [other than diamonds], whether or not wo...
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All › GST › GST - Goods - GST @ 0.25% w.e.f. 22-09-2025 - Schedule V
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Goods - GST @ 0.25% w.e.f. 22-09-2025 - Schedule V

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    7102 1
    Rough diamonds or simply sawn diamonds, industrial or non-industrial   Notes: See ...
    7103 2
    Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but ...
    7104 3
    Synthetic or reconstructed precious or semi-precious stones [other than diamonds], whether or not wo...
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Goods - GST @ 0.25% w.e.f. 22-09-2025 - Schedule V

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7102

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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 ... Summary

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Acts Income Tax
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