Goods & services at 1.5% GST

5 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
• 7104SYNTHETIC OR RECONSTRUCTED PRECIOUS OR SEMIPRECIOUS STONES, WHETHER OR NOT WORKED OR GRADE
• 9954Construction services
• 9983Other professional, technical and business services
• 9988Manufacturing services on physical inputs (goods) owned by others

other rates:0%0.25%3%5%18%28%40%