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of <h1>Tax Rate on Rough Diamonds Set at 0.25% IGST or 0.125% CGST/SGST Each; Latest Update from July 18, 2022</h1> Rough diamonds, whether industrial or non-industrial, are subject to an Integrated Goods and Services Tax (IGST) rate of 0.25% or a combined Central Goods and Services Tax (CGST) and State/Union Territory Goods and Services Tax (SGST/UTGST) rate of 0.125% each. This tax rate is outlined in Schedule 6 and has been amended through various notifications, with the most recent change effective from July 18, 2022. Previous amendments adjusted the classification and description of diamonds, including unworked or simply sawn, cleaved, or bruted diamonds, as specified in earlier notifications.
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