Synthetic or reconstructed precious or semi-precious stones [other than diamonds], whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones [other than diamonds], temporarily strung for convenience of transport; synthetic or reconstructed diamonds, unworked or simply sawn or roughly shaped — GST rate 0.25%

As per Notification 9/2025, synthetic or reconstructed precious or semi-precious stones [other than diamonds], whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones [other than diamonds], temporarily strung for convenience of transport; synthetic or reconstructed diamonds, unworked or simply sawn or roughly shaped classified under HSN 7104 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].