Official list of goods and commodities classified under the 0.25% GST slab in India with CGST, SGST, and IGST breakdowns.
| Code | Type | Description | GST Rate | CGST | SGST | IGST | Action |
|---|---|---|---|---|---|---|---|
| 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% | ||
| 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% | ||
| HSN | Other Chapter 71 CGST: 0.1%β’SGST: 0.1%β’IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| 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% | ||
| HSN | Lapis-lazuli Chapter 71 CGST: 0.1%β’SGST: 0.1%β’IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | Garnet Chapter 71 CGST: 0.1%β’SGST: 0.1%β’IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | Other Chapter 71 CGST: 0.1%β’SGST: 0.1%β’IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| 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% | ||
| HSN | Agate Chapter 71 CGST: 0.1%β’SGST: 0.1%β’IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| 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% | ||
| HSN | Sapphire Chapter 71 CGST: 0.1%β’SGST: 0.1%β’IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | Chalcedony Chapter 71 CGST: 0.1%β’SGST: 0.1%β’IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | OTHER Chapter 71 CGST: 0.1%β’SGST: 0.1%β’IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| 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% | ||
| 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% | ||
| HSN | NON-INDUSTRIAL Chapter 71 CGST: 0.1%β’SGST: 0.1%β’IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| 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% | ||
| 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% | ||
| HSN | OTHER Chapter 71 CGST: 0.1%β’SGST: 0.1%β’IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | Other Chapter 71 CGST: 0.1%β’SGST: 0.1%β’IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | Garnet Chapter 71 CGST: 0.1%β’SGST: 0.1%β’IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | Other Chapter 71 CGST: 0.1%β’SGST: 0.1%β’IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | Lapis-lazuli Chapter 71 CGST: 0.1%β’SGST: 0.1%β’IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| 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% | ||
| 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% | ||
| 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% | ||
| HSN | Other Chapter 71 CGST: 0.1%β’SGST: 0.1%β’IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | Prehnite Chapter 71 CGST: 0.1%β’SGST: 0.1%β’IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | Tanzanite Chapter 71 CGST: 0.1%β’SGST: 0.1%β’IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | Prehnite Chapter 71 CGST: 0.1%β’SGST: 0.1%β’IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | Other Chapter 71 CGST: 0.1%β’SGST: 0.1%β’IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | Tourmaline Chapter 71 CGST: 0.1%β’SGST: 0.1%β’IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | Tourmaline Chapter 71 CGST: 0.1%β’SGST: 0.1%β’IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | Ruby Chapter 71 CGST: 0.1%β’SGST: 0.1%β’IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| 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% | ||
| 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% | ||
| 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% | ||
| 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% | ||
| HSN | Other Chapter 71 CGST: 0.1%β’SGST: 0.1%β’IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| 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% | ||
| HSN | Tanzanite Chapter 71 CGST: 0.1%β’SGST: 0.1%β’IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | Aventurine Chapter 71 CGST: 0.1%β’SGST: 0.1%β’IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| 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% | ||
| 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% | ||
| HSN | Other Chapter 71 CGST: 0.1%β’SGST: 0.1%β’IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | Moonstone Chapter 71 CGST: 0.1%β’SGST: 0.1%β’IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | Aventurine Chapter 71 CGST: 0.1%β’SGST: 0.1%β’IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | Other Chapter 71 CGST: 0.1%β’SGST: 0.1%β’IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| 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% | ||
| HSN | OTHER : Chapter 71 CGST: 0.1%β’SGST: 0.1%β’IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | OTHER Chapter 71 CGST: 0.1%β’SGST: 0.1%β’IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | SORTED Chapter 71 CGST: 0.1%β’SGST: 0.1%β’IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | UNSORTED Chapter 71 CGST: 0.1%β’SGST: 0.1%β’IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| 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% | ||
| HSN | UNSORTED Chapter 71 CGST: 0.1%β’SGST: 0.1%β’IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | UNSORTED Chapter 71 CGST: 0.1%β’SGST: 0.1%β’IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| 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% | ||
| HSN | OTHER Chapter 71 CGST: 0.1%β’SGST: 0.1%β’IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| 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% | ||
| HSN | OTHERS : Chapter 71 CGST: 0.1%β’SGST: 0.1%β’IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| 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% | ||
| HSN | CRUSHED Chapter 71 CGST: 0.1%β’SGST: 0.1%β’IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | Emerald Chapter 71 CGST: 0.1%β’SGST: 0.1%β’IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| 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% | ||
| 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% | ||
| HSN | OTHER: Chapter 71 CGST: 0.1%β’SGST: 0.1%β’IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | Moonstone Chapter 71 CGST: 0.1%β’SGST: 0.1%β’IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | Ruby Chapter 71 CGST: 0.1%β’SGST: 0.1%β’IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | Other Chapter 71 CGST: 0.1%β’SGST: 0.1%β’IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| 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% | ||
| HSN | Other Chapter 71 CGST: 0.1%β’SGST: 0.1%β’IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| 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% | ||
| 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% | ||
| HSN | Emeralds Chapter 71 CGST: 0.1%β’SGST: 0.1%β’IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| 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% | ||
| 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% | ||
| HSN | Sapphire Chapter 71 CGST: 0.1%β’SGST: 0.1%β’IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | Agate Chapter 71 CGST: 0.1%β’SGST: 0.1%β’IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | Chalcedony Chapter 71 CGST: 0.1%β’SGST: 0.1%β’IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| 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% | ||
| HSN | INDUSTRIAL Chapter 71 CGST: 0.1%β’SGST: 0.1%β’IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | OTHER Chapter 71 CGST: 0.1%β’SGST: 0.1%β’IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| 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% | ||
| HSN | DIAMONDS : Chapter 71 CGST: 0.1%β’SGST: 0.1%β’IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | DIAMONDS : Chapter 71 CGST: 0.1%β’SGST: 0.1%β’IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | Other Chapter 71 CGST: 0.1%β’SGST: 0.1%β’IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| 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% | ||
| 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% | ||
| 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% | ||
| 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% | ||
| HSN | OTHER Chapter 71 CGST: 0.1%β’SGST: 0.1%β’IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | OTHER Chapter 71 CGST: 0.1%β’SGST: 0.1%β’IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | INDUSTRIAL Chapter 71 CGST: 0.1%β’SGST: 0.1%β’IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| 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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