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0.25% GST

0.25% GST Products & HSN Codes

Official list of goods and commodities classified under the 0.25% GST slab in India with CGST, SGST, and IGST breakdowns.

Showing 94 results for "0.25% GST"
CodeTypeDescriptionGST RateCGSTSGSTIGSTAction
71031022
HSN
PRECIOUS STONES (OTHER THAN DIAMONDS) AND SEMIPRECIOUS STONES, WHETHER OR NOT WORKED OR GRADED BUT NOT STRUNG, MOUNTED OR SET; UNGRADED PRECIOUS STONES (OTHER THAN DIAMONDS) AND SEMI-PRECIOUS STONES, TEMPORARILY STRUNG FOR CONVENIENCE OF TRANSPORT - UNWORKED OR SIMPLY SAWN OR ROUGHLY SHAPED: SEMI-PRECIOUS STONES: GARNET
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
7103
HSN
PRECIOUS STONES (OTHER THAN DIAMONDS) AND SEMI PRECIOUS STONES, WHETHER OR NOT WORKED OR GRADED BUT NOT STRUNG, MOUNTED OR SET, UNGRADED PRECIOUS STONES (OTHER THAN DIAMONDS) AND SEMI-PRECIOUS STONES, TEMPORARILY STRUNG FOR CONVENIENCE OF TRANSPORT.
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71031059
HSN
Other
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71031034
HSN
ALEXANDRITE (INCLUDING ALEXANDRITE CAT'S EYE)
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71031052
HSN
Lapis-lazuli
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71031051
HSN
Garnet
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71031039
HSN
Other
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71031033
HSN
CHRYSOBERYL (INCLUDING CHRYSOBERYL CAT'S EYE)
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71031062
HSN
Agate
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71031019
HSN
PRECIOUS STONES (OTHER THAN DIAMONDS) AND SEMIPRECIOUS STONES, WHETHER OR NOT WORKED OR GRADED BUT NOT STRUNG, MOUNTED OR SET; UNGRADED PRECIOUS STONES (OTHER THAN DIAMONDS) AND SEMI-PRECIOUS STONES, TEMPORARILY STRUNG FOR CONVENIENCE OF TRANSPORT - UNWORKED OR SIMPLY SAWN OR ROUGHLY SHAPED: PRECIOUS STONES: OTHER
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71031042
HSN
Sapphire
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71031064
HSN
Chalcedony
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
710429
HSN
OTHER
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
7104
HSN
SYNTHETIC OR RECONSTRUCTED PRECIOUS OR SEMIPRECIOUS STONES, WHETHER OR NOT WORKED OR GRADED BUT NOT STRUNG, MOUNTED OR SET; UNGRADED SYNTHETIC OR RECONSTRUCTED PRECIOUS OR SEMI-PRECIOUS STONES, TEMPORARILY STRUNG FOR CONVENIENCE OF TRANSPORT
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
710410
HSN
PIEZO-ELECTRIC QUARTZ
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71042120
HSN
NON-INDUSTRIAL
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71049090
HSN
SYNTHETIC OR RECONSTRUCTED PRECIOUS OR SEMI-PRECIOUS STONES, WHETHER OR NOT WORKED OR GRADED BUT NOT STRUNG,MOUNTED OR SET; UNGRADED SYNTHETIC OR RECONSTRUCTED PRECIOUS OR SEMI-PRECIOUS STONES, TEMPORARILY STRUNG FOR CONVENIENCE OF TRANSPORT-OTHER--LABORATORY CREATED OR LABORATORY GROWN OR MANMADE OR CULTURED OR SYNTHETIC DIAMONDS--OTHER
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71042010
HSN
Laboratory-created or laboratory grown or manmade or cultured or synthetic diamonds
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71039990
HSN
OTHER
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71039939
HSN
Other
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71039931
HSN
Garnet
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71039959
HSN
Other
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71039932
HSN
Lapis-lazuli
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71031023
HSN
PRECIOUS STONES (OTHER THAN DIAMONDS) AND SEMIPRECIOUS STONES, WHETHER OR NOT WORKED OR GRADED BUT NOT STRUNG, MOUNTED OR SET; UNGRADED PRECIOUS STONES (OTHER THAN DIAMONDS) AND SEMI-PRECIOUS STONES, TEMPORARILY STRUNG FOR CONVENIENCE OF TRANSPORT - UNWORKED OR SIMPLY SAWN OR ROUGHLY SHAPED: SEMI-PRECIOUS STONES: AGATE
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71039930
HSN
PRECIOUS STONES (OTHER THAN DIAMONDS) AND SEMIPRECIOUS STONES, WHETHER OR NOT WORKED OR GRADED BUT NOT STRUNG, MOUNTED OR SET; UNGRADED PRECIOUS STONES (OTHER THAN DIAMONDS) AND SEMI-PRECIOUS STONES, TEMPORARILY STRUNG FOR CONVENIENCE OF TRANSPORT - OTHERWISE WORKED: OTHER: AGATE
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71031024
HSN
PRECIOUS STONES (OTHER THAN DIAMONDS) AND SEMIPRECIOUS STONES, WHETHER OR NOT WORKED OR GRADED BUT NOT STRUNG, MOUNTED OR SET; UNGRADED PRECIOUS STONES (OTHER THAN DIAMONDS) AND SEMI-PRECIOUS STONES, TEMPORARILY STRUNG FOR CONVENIENCE OF TRANSPORT - UNWORKED OR SIMPLY SAWN OR ROUGHLY SHAPED: SEMI-PRECIOUS STONES: GREEN AVENTURINE
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71039949
HSN
Other
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71039941
HSN
Prehnite
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71039952
HSN
Tanzanite
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71031061
HSN
Prehnite
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71031049
HSN
Other
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71031071
HSN
Tourmaline
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71039951
HSN
Tourmaline
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71031041
HSN
Ruby
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71031032
HSN
Yellow/golden/pink/red/green beryl
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71039940
HSN
PRECIOUS STONES (OTHER THAN DIAMONDS) AND SEMIPRECIOUS STONES, WHETHER OR NOT WORKED OR GRADED BUT NOT STRUNG, MOUNTED OR SET; UNGRADED PRECIOUS STONES (OTHER THAN DIAMONDS) AND SEMI-PRECIOUS STONES, TEMPORARILY STRUNG FOR CONVENIENCE OF TRANSPORT - OTHERWISE WORKED: OTHER: CHALCEDONY
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
710310
HSN
UNWORKED OR SIMPLY SAWN OR ROUGHLY SHAPED:
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71031029
HSN
PRECIOUS STONES (OTHER THAN DIAMONDS) AND SEMIPRECIOUS STONES, WHETHER OR NOT WORKED OR GRADED BUT NOT STRUNG, MOUNTED OR SET; UNGRADED PRECIOUS STONES (OTHER THAN DIAMONDS) AND SEMI-PRECIOUS STONES, TEMPORARILY STRUNG FOR CONVENIENCE OF TRANSPORT - UNWORKED OR SIMPLY SAWN OR ROUGHLY SHAPED: SEMI-PRECIOUS STONES: OTHER
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71031090
HSN
Other
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71031021
HSN
PRECIOUS STONES (OTHER THAN DIAMONDS) AND SEMIPRECIOUS STONES, WHETHER OR NOT WORKED OR GRADED BUT NOT STRUNG, MOUNTED OR SET; UNGRADED PRECIOUS STONES (OTHER THAN DIAMONDS) AND SEMI-PRECIOUS STONES, TEMPORARILY STRUNG FOR CONVENIENCE OF TRANSPORT - UNWORKED OR SIMPLY SAWN OR ROUGHLY SHAPED: SEMI-PRECIOUS STONES: FELDSPAR (MOON STONE)
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71031072
HSN
Tanzanite
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71039943
HSN
Aventurine
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71031011
HSN
PRECIOUS STONES (OTHER THAN DIAMONDS) AND SEMIPRECIOUS STONES, WHETHER OR NOT WORKED OR GRADED BUT NOT STRUNG, MOUNTED OR SET; UNGRADED PRECIOUS STONES (OTHER THAN DIAMONDS) AND SEMI-PRECIOUS STONES, TEMPORARILY STRUNG FOR CONVENIENCE OF TRANSPORT - UNWORKED OR SIMPLY SAWN OR ROUGHLY SHAPED: PRECIOUS STONES: EMERALD
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71031012
HSN
PRECIOUS STONES (OTHER THAN DIAMONDS) AND SEMIPRECIOUS STONES, WHETHER OR NOT WORKED OR GRADED BUT NOT STRUNG, MOUNTED OR SET; UNGRADED PRECIOUS STONES (OTHER THAN DIAMONDS) AND SEMI-PRECIOUS STONES, TEMPORARILY STRUNG FOR CONVENIENCE OF TRANSPORT - UNWORKED OR SIMPLY SAWN OR ROUGHLY SHAPED: PRECIOUS STONES: RUBY AND SAPPHIRE
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71031069
HSN
Other
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71031043
HSN
Moonstone
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71031063
HSN
Aventurine
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71031079
HSN
Other
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
710221
HSN
UNWORKED OR SIMPLY SAWN, CLEAVED OR BRUTED:
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
710229
HSN
OTHER :
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71022990
HSN
OTHER
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71022110
HSN
SORTED
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71022120
HSN
UNSORTED
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71023910
HSN
DIAMOND, CUT OR OTHERWISE WORKED BUT NOT MOUNTED OR SET
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71021000
HSN
UNSORTED
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
710210
HSN
UNSORTED
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
7102
HSN
DIAMONDS, WHETHER OR NOT WORKED, BUT NOT MOUNTED OR SET
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71023990
HSN
OTHER
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
710231
HSN
UNWORKED OR SIMPLY SAWN, CLEAVED OR BRUTED
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
710239
HSN
OTHERS :
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71023100
HSN
UNWORKED OR SIMPLY SAWN, CLEAVED OR BRUTED
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71022910
HSN
CRUSHED
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71031031
HSN
Emerald
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71039911
HSN
Yellow/golden/pink/red/green beryl
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71039913
HSN
ALEXANDRITE (INCLUDING ALEXANDRITE CAT'S EYE)
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
710399
HSN
OTHER:
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71039921
HSN
Moonstone
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71039110
HSN
Ruby
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71039929
HSN
Other
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71039910
HSN
PRECIOUS STONES (OTHER THAN DIAMONDS) AND SEMIPRECIOUS STONES, WHETHER OR NOT WORKED OR GRADED BUT NOT STRUNG, MOUNTED OR SET; UNGRADED PRECIOUS STONES (OTHER THAN DIAMONDS) AND SEMI-PRECIOUS STONES, TEMPORARILY STRUNG FOR CONVENIENCE OF TRANSPORT - OTHERWISE WORKED: OTHER: FELDSPAR (MOON STONE)
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71039919
HSN
Other
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
710391
HSN
RUBY, SAPPHIRE AND EMERALDS:
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71039920
HSN
PRECIOUS STONES (OTHER THAN DIAMONDS) AND SEMIPRECIOUS STONES, WHETHER OR NOT WORKED OR GRADED BUT NOT STRUNG, MOUNTED OR SET; UNGRADED PRECIOUS STONES (OTHER THAN DIAMONDS) AND SEMI-PRECIOUS STONES, TEMPORARILY STRUNG FOR CONVENIENCE OF TRANSPORT - OTHERWISE WORKED: OTHER: GARNET
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71039130
HSN
Emeralds
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71039912
HSN
CHRYSOBERYL (INCLUDING CHRYSOBERYL CAT'S EYE)
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71039100
HSN
PRECIOUS STONES (OTHER THAN DIAMONDS) AND SEMIPRECIOUS STONES, WHETHER OR NOT WORKED OR GRADED BUT NOT STRUNG, MOUNTED OR SET; UNGRADED PRECIOUS STONES (OTHER THAN DIAMONDS) AND SEMI-PRECIOUS STONES, TEMPORARILY STRUNG FOR CONVENIENCE OF TRANSPORT - OTHERWISE WORKED: RUBY, SAPPHIRE AND EMERALDS
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71039120
HSN
Sapphire
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71039942
HSN
Agate
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71039944
HSN
Chalcedony
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71042100
HSN
NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN~Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport~Diamonds~Diamonds
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71042110
HSN
INDUSTRIAL
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71042900
HSN
OTHER
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
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71042000
HSN
SYNTHETIC OR RECONSTRUCTED PRECIOUS OR SEMIPRECIOUS STONES, WHETHER OR NOT WORKED OR GRADED BUT NOT STRUNG, MOUNTED OR SET; UNGRADED SYNTHETIC OR RECONSTRUCTED PRECIOUS OR SEMI-PRECIOUS STONES, TEMPORARILY STRUNG FOR CONVENIENCE OF TRANSPORT - OTHER, UNWORKED OR SIMPLY SAWN OR ROUGHLY SHAPED
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
710421
HSN
DIAMONDS :
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
710491
HSN
DIAMONDS :
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71042090
HSN
Other
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71049010
HSN
SYNTHETIC OR RECONSTRUCTED PRECIOUS OR SEMI-PRECIOUS STONES, WHETHER OR NOT WORKED OR GRADED BUT NOT STRUNG,MOUNTED OR SET; UNGRADED SYNTHETIC OR RECONSTRUCTED PRECIOUS OR SEMI-PRECIOUS STONES, TEMPORARILY STRUNG FOR CONVENIENCE OF TRANSPORT-OTHER--LABORATORY CREATED OR LABORATORY GROWN OR MANMADE OR CULTURED OR SYNTHETIC DIAMONDS
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71041000
HSN
PIEZO-ELECTRIC QUARTZ
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
710420
HSN
Other, unworked or simply sawn or roughly shaped
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71049100
HSN
NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN~Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport~Diamonds~Diamonds
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
710499
HSN
OTHER
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71049900
HSN
OTHER
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71049110
HSN
INDUSTRIAL
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
πŸ’¬
71049120
HSN
NON-INDUSTRIAL
Chapter 71
CGST: 0.1%β€’SGST: 0.1%β€’IGST: 0.25%
0.25%
0.1%0.1%0.25%
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Frequently Asked Questions About 0.25% GST

0.25% GST is a special concessional rate in India primarily applied to rough diamonds, precious & semi-precious stones (Chapter 71) when unworked or simply sawn.
For sales within the same state (Intra-state), the tax is split into 50% CGST (0.13%) and 50% SGST (0.13%). For inter-state sales, full IGST (0.25%) is charged.
Yes, registered businesses can claim Input Tax Credit (ITC) on purchases attracting 0.25% GST provided the items are used for furtherance of business and accompanied by a valid GST invoice.
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