Goods & services at 0.25% GST

3 explicitly notified entries (children of these headings inherit the rate). Per the Sept 2025 notifications, effective 22-09-2025.

• 7102DIAMONDS, WHETHER OR NOT WORKED, BUT NOT MOUNTED OR SET
• 7103PRECIOUS STONES (OTHER THAN DIAMONDS) AND SEMI PRECIOUS STONES, WHETHER OR NOT WORKED OR G
• 7104SYNTHETIC OR RECONSTRUCTED PRECIOUS OR SEMIPRECIOUS STONES, WHETHER OR NOT WORKED OR GRADE

other rates:0%1.5%3%5%18%28%40%