Cut and polished diamonds are HSN 7102 39 at 1.5% GST. Older articles that say 0.25% are describing rough diamonds.
GST rates as of 9 November 2026, after the 22 September 2025 changes. Verify with your CA for your exact case.
3 codes. This product: Cut and polished diamond, HSN 7102 39, GST 1.5%.
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HSN code
7102 39
Cut and polished diamond
Non-industrial diamonds, worked (cut and polished)
GST rate
Work out the GST
Conditions and notes
3 codes · rates checked 9 November 2026
Diamonds other than rough or simply sawn diamonds (heading 7102).
Diamonds, whether or not worked, but not mounted or set (heading 7102).
Synthetic or reconstructed diamonds other than unworked, simply sawn or roughly shaped (heading 7104, subheading 7104 91).
Search "polished diamond" and copy 7102 39.
Enter the invoice value of the stones.
Choose same state or other state to see CGST and SGST, or IGST.
Notification 9/2025-Central Tax (Rate) puts "goods other than" rough or simply sawn diamonds of heading 7102 in Schedule VI, at 0.75% central tax. That is 1.5% GST on cut and polished diamonds: 0.75% CGST plus 0.75% SGST within a state, or 1.5% IGST to another state.
Many pages still say diamonds are 0.25%. That is the rate for rough or simply sawn stones only. A loose polished diamond is 1.5%, and the same diamond set in a ring is part of jewellery at 3%.
| Invoice value | GST at 1.5% | Same state | Other state |
|---|---|---|---|
| ₹1,00,000 | ₹1,500 | ₹750 CGST + ₹750 SGST | ₹1,500 IGST |
| ₹5,00,000 | ₹7,500 | ₹3,750 CGST + ₹3,750 SGST | ₹7,500 IGST |
| ₹25,00,000 | ₹37,500 | ₹18,750 CGST + ₹18,750 SGST | ₹37,500 IGST |
Search any other product in the HSN code and GST rate finder, or put the code on a bill with the GST invoice generator.
Source: Notification 9/2025-CT(R), Schedule VI, S. No. 1, in force since 22 Sep 2025. Notification 9/2025-Central Tax (Rate): GST rates on goods (CBIC); PIB: recommendations of the 56th GST Council, 3 Sep 2025. Checked 9 November 2026.
FAQ
1.5%, from Schedule VI of Notification 9/2025-Central Tax (Rate), at 0.75% central tax.
7102 39, non-industrial diamonds other than unworked or simply sawn, cleaved or bruted.
₹7,500 at 1.5%: ₹3,750 CGST and ₹3,750 SGST within the state.
0.25% is the rate for rough or simply sawn diamonds. Worked diamonds are in Schedule VI at 1.5%.
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