GoodsHSN 7103
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 — GST rate 0.25%
0.25%GST
Condition: other than diamonds) and semi-precious stones
| CGST (intra-state) | 0.125% |
| SGST / UTGST (intra-state) | 0.125% |
| IGST (inter-state) | 0.25% |
| HSN code | 7103 |
| Category | Goods |
| Source notification | 9/2025 |
As per Notification 9/2025, 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 classified under HSN 7103 attracts 0.25% GST effective 22 September 2025. On an intra-state supply this is charged as 0.125% CGST plus 0.125% SGST; on an inter-state supply the full 0.25% is charged as IGST. This rate applies subject to the condition: other than diamonds) and semi-precious stones.