HSN code & GST rate finder

HSN Code for Diamond and GST Rate

Diamonds are HSN 7102 (natural) or 7104 (lab-grown). Rough stones are 0.25% GST and cut and polished stones 1.5%. Set in jewellery, 3%.

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  • Checked 9 November 2026

GST rates as of 9 November 2026, after the 22 September 2025 changes. Verify with your CA for your exact case.

17 codes. This product: Diamond (natural): rough and polished, HSN 7102, GST 0.25% or 1.5%.

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HSN code

7102

Diamond (natural): rough and polished

Codes

  • HSN7102MainDiamonds, whether or not worked, but not mounted or set
  • HSN7102 31Rough: non-industrial, unworked or simply sawn, cleaved or bruted
  • HSN7102 39Cut and polished: non-industrial, other

GST rate

0.25%Rough or simply sawn diamonds1.5%Cut and polished (worked) diamonds

Work out the GST

₹

Rough or simply sawn diamonds

GST rate
0.25%
CGST 0.125%
₹125
SGST 0.125%
₹125
Total GST
₹250
Total with GST
₹1,00,250

Conditions and notes

  • Diamonds set in jewellery are billed as jewellery at 3%.
  • Cutting and polishing someone else's diamonds is a service: diamond job work at 1.5%.
Official description
Diamonds, whether or not worked, but not mounted or set (heading 7102).
Where the rate is in law
Notification 9/2025-CT(R), Schedule V S. No. 1 (rough, 0.125% CGST) and Schedule VI S. No. 1 (other, 0.75% CGST)
In force since
22 Sep 2025
Checked on
9 Nov 2026

Matches

17 codes · rates checked 9 November 2026

  • Diamonds, whether or not worked, but not mounted or set (heading 7102).

    0.25%Rough or simply sawn diamonds1.5%Cut and polished (worked) diamonds
    Conditions (2)
    • Diamonds set in jewellery are billed as jewellery at 3%.
    • Cutting and polishing someone else's diamonds is a service: diamond job work at 1.5%.
    Since 22 Sep 2025Checked 9 Nov 2026Source

  • Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal (heading 7113).

    3%Whole piece, stones and metal together
    Conditions (3)
    • Stones set in the piece are part of the jewellery: do not split them out at 1.5% or 0.25%.
    • Loose diamonds billed separately, not set, take the diamond rate instead.
    • Lab-grown diamond jewellery in gold or silver is also 7113 at 3%.
    Since 22 Sep 2025Checked 9 Nov 2026Source

  • Services by way of job work in relation to diamonds falling under Chapter 71 (heading 9988).

    1.5%Diamonds belong to a GST-registered person18%Diamonds belong to an unregistered person
    Conditions (3)
    • Job work rates apply only when the goods belong to a GST-registered person (section 2(68), CGST Act). Work on goods of an unregistered customer is taxed at 18%.
    • Within a state, 1.5% is 0.75% CGST and 0.75% SGST.
    • The official SAC list has no line that names diamond cutting and polishing, so confirm the 6-digit code with your CA if your turnover is above ₹5 crore.
    Since 22 Sep 2025Checked 9 Nov 2026Source

  • Technical testing and analysis services (SAC 998346), under heading 9983 (other professional, technical and business services).

    18%
    Conditions (2)
    • No concessional entry covers grading, so the standard 18% for heading 9983 applies.
    • 998346 is the closest line in the official SAC list; check the code on your lab's invoice.
    Since 22 Sep 2025Checked 9 Nov 2026Source

  • Dust and powder of natural or synthetic precious or semi-precious stones (heading 7105).

    3%
    Conditions (1)
    • Within a state this is 1.5% CGST and 1.5% SGST.
    Since 22 Sep 2025Checked 9 Nov 2026Source

  • Glass beads (heading 7018); imitation pearls, imitation precious or semi-precious stones and similar glass smallwares, other than imitation jewellery (heading 7018).

    5%Glass beads18%Imitation stones of glass, such as hotfix stones and rhinestones
    Conditions (3)
    • Handmade glass beads and small ware sold as handicraft goods (7018 10) are 5%.
    • Plastic or acrylic stones are not glass: their heading and rate differ. Check with your CA.
    • Once fixed on a saree, the saree is billed at its own fabric rate (5%).
    Since 22 Sep 2025Checked 9 Nov 2026Source

  • Services in wholesale trade, including commission agents, commodity brokers and other traders who negotiate wholesale transactions for a fee or commission (heading 9961).

    18%
    Conditions (1)
    • The 56th GST Council did not change this rate.
    Since 22 Sep 2025Checked 9 Nov 2026Source

  • Synthetic or reconstructed diamonds (heading 7104). Since HS 2022, lab-grown diamonds have their own subheadings: 7104 21 for rough and 7104 91 for worked.

    0.25%Rough: unworked, simply sawn or roughly shaped1.5%Cut and polished (worked)
    Conditions (2)
    • Before HS 2022, lab-grown diamonds sat in the general 7104 lines with other synthetic stones. Use 7104 21 or 7104 91 now.
    • Within a state, split each rate equally into CGST and SGST.
    Since 22 Sep 2025Checked 9 Nov 2026Source

  • Diamonds other than rough or simply sawn diamonds (heading 7102).

    1.5%Worked diamonds, not mounted or set
    Conditions (2)
    • Within a state this is 0.75% CGST and 0.75% SGST; between states, 1.5% IGST.
    • Once set in gold or platinum, the whole piece is jewellery at 3%.
    Since 22 Sep 2025Checked 9 Nov 2026Source

  • Rough diamonds or simply sawn diamonds, industrial or non-industrial (heading 7102).

    0.25%Rough or simply sawn
    Conditions (2)
    • The rate entry says "rough diamonds or simply sawn diamonds". For stones that are cleaved or bruted (partly processed), confirm the rate with your CA.
    • Within a state this is 0.125% CGST and 0.125% SGST.
    Since 22 Sep 2025Checked 9 Nov 2026Source

  • Synthetic or reconstructed diamonds other than unworked, simply sawn or roughly shaped (heading 7104, subheading 7104 91).

    1.5%Worked
    Conditions (1)
    • Within a state this is 0.75% CGST and 0.75% SGST. Set in jewellery, the piece is 3%.
    Since 22 Sep 2025Checked 9 Nov 2026Source

  • Two entries could apply: job work "in relation to diamonds falling under Chapter 71" (1.5%) or "all products, other than diamonds, falling under Chapter 71" (5%). Lab-grown diamonds are synthetic diamonds of heading 7104.

    Check with your CANot settled by the notification
    Conditions (2)
    • We found no CBIC clarification or ruling on which entry covers lab-grown diamonds, so we do not show a rate.
    • Work on stones of an unregistered person is 18% either way.
    Since 22 Sep 2025Checked 9 Nov 2026Source

  • Synthetic or reconstructed diamonds, unworked or simply sawn or roughly shaped (heading 7104, subheading 7104 21).

    0.25%Unworked, simply sawn or roughly shaped
    Conditions (1)
    • Within a state this is 0.125% CGST and 0.125% SGST.
    Since 22 Sep 2025Checked 9 Nov 2026Source

  • Imitation jewellery, other than bangles of lac or shellac (heading 7117).

    3%Imitation jewelleryNilBangles of lac or shellac: exempt
    Conditions (3)
    • Gold-plated (one gram gold) and German silver jewellery are base metal, so they are imitation jewellery.
    • Handmade imitation jewellery sold as a handicraft is also 3%.
    • Glass bangles and plastic bangles are exempt.
    Since 22 Sep 2025Checked 9 Nov 2026Source

  • Services by way of job work in relation to all products, other than diamonds, falling under Chapter 71 (heading 9988).

    5%Gold or silver belongs to a GST-registered jeweller18%Metal belongs to an unregistered customer
    Conditions (2)
    • Job work rates apply only when the goods belong to a GST-registered person (section 2(68), CGST Act). Work on goods of an unregistered customer is taxed at 18%.
    • Cutting and polishing diamonds is the separate 1.5% entry. If your work is mainly on diamonds rather than on the jewellery, check with your CA which entry applies.
    Since 22 Sep 2025Checked 9 Nov 2026Source

  • Services by way of job work in relation to all products, other than diamonds, falling under Chapter 71 (heading 9988). Imitation jewellery is heading 7117, in chapter 71.

    5%Goods belong to a GST-registered person18%Goods belong to an unregistered person
    Conditions (1)
    • Job work rates apply only when the goods belong to a GST-registered person (section 2(68), CGST Act). Work on goods of an unregistered customer is taxed at 18%.
    Since 22 Sep 2025Checked 9 Nov 2026Source

  • Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set (heading 7103).

    0.25%Loose, worked or not
    Conditions (2)
    • Unlike diamonds, coloured stones stay at 0.25% even when cut and polished.
    • Uncut diamonds (polki) are diamonds (7102), not 7103. Stones set in jewellery are billed as jewellery at 3%.
    Since 22 Sep 2025Checked 9 Nov 2026Source

How to use it

  1. Decide whether the stone is rough, polished, lab-grown or set.

  2. Use the matching code: 7102 31, 7102 39, 7104 21, 7104 91 or 7113.

  3. Enter the value to see the GST at 0.25%, 1.5% or 3%.

Diamond: the code and the rate

Notification 9/2025-Central Tax (Rate) splits heading 7102 across two schedules. Rough or simply sawn diamonds are in Schedule V at 0.125% central tax, which is 0.25% GST. Every other diamond of 7102, meaning cut and polished stones, is in Schedule VI at 0.75% central tax, 1.5% GST.

Lab-grown diamonds follow the same split under heading 7104: rough at 0.25% and worked at 1.5%. Once a diamond is set in gold, silver or platinum, the piece is jewellery under 7113 at 3%, and cutting someone else's diamonds is a service, diamond job work at 1.5%.

Diamond rates at a glance

DiamondCodeGST
Rough or simply sawnHSN 7102 310.25%
Cut and polishedHSN 7102 391.5%
Lab-grown, roughHSN 7104 210.25%
Lab-grown, cut and polishedHSN 7104 911.5%
Set in jewelleryHSN 71133%
Cutting and polishing job workSAC 99881.5%

Related codes

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 V S. No. 1 (rough, 0.125% CGST) and Schedule VI S. No. 1 (other, 0.75% CGST), 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.

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FAQ

Questions

What is the HSN code for diamond?

7102 for natural diamonds: 7102 31 for rough non-industrial stones and 7102 39 for cut and polished. Lab-grown diamonds are 7104.

What is the GST rate on diamonds?

0.25% on rough or simply sawn diamonds and 1.5% on cut and polished diamonds.

What is the GST on a ₹2,00,000 polished diamond?

₹3,000 at 1.5%: ₹1,500 CGST and ₹1,500 SGST within the state.

Why does diamond jewellery have a different rate?

Because it is a different product. A diamond set in gold or platinum is part of an article of jewellery under 7113, which is 3% on the full value.

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