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        7102

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        GST on rough diamonds: concessional schedule rate applies to rough and sawn diamonds for a specified period. A concessional GST levy of 0.25% applies to rough diamonds or simply sawn diamonds, industrial or non industrial, under Schedule 6, effective up to 21-09-2025; the entry reflects successive notification-based amendments that refined prior broader descriptions of diamonds in earlier tariff texts.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                GST on rough diamonds: concessional schedule rate applies to rough and sawn diamonds for a specified period.

                                A concessional GST levy of 0.25% applies to rough diamonds or simply sawn diamonds, industrial or non industrial, under Schedule 6, effective up to 21-09-2025; the entry reflects successive notification-based amendments that refined prior broader descriptions of diamonds in earlier tariff texts.


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