HSN code & GST rate finder

Diamond Job Work GST Rate: 1.5%

Cutting and polishing a registered owner's diamonds is job work at 1.5% GST: 0.75% CGST and 0.75% SGST. For unregistered owners it is 18%.

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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.

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Product, local name or HSN/SAC code

Type a fabric, garment, job, stone or metal, or the first digits of a code.

This product

SAC code

9988

Diamond job work (cutting and polishing)

Manufacturing services on physical inputs owned by others

GST rate

1.5%Diamonds belong to a GST-registered person18%Diamonds belong to an unregistered person

Work out the GST

Taxable value, before GST

₹

Diamonds belong to a GST-registered person

GST rate: 1.5%
CGST 0.75%: ₹750
SGST 0.75%: ₹750
Total GST: ₹1,500
Total with GST: ₹1,01,500

Conditions and notes

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.

Official description: Services by way of job work in relation to diamonds falling under Chapter 71 (heading 9988).
Where the rate is in law: Notification 11/2017-CT(R), heading 9988, item (i), as substituted by 15/2025-CT(R)
In force since: 22 Sep 2025
Checked on: 9 Nov 2026

Sources

Matches

4 codes · rates checked 9 November 2026

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
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
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

How to use it

Check whether the owner of the diamonds is GST-registered: ask for their GSTIN.
Registered owner: bill the job work rate shown here. Unregistered: 18%.
Enter your job charge to see CGST and SGST, or IGST for another state.

Diamond job work: the code and the rate

Heading 9988 of Notification 11/2017-Central Tax (Rate), as substituted by Notification 15/2025, starts with its own entry for "services by way of job work in relation to diamonds falling under Chapter 71", at 0.75% central tax. That is 1.5% GST in total, the lowest job work rate in the notification.

As with all job work, the diamonds must belong to a GST-registered person; otherwise the work is a treatment or process at 18%. The official SAC list has no line that names diamond cutting and polishing, so the 4-digit heading 9988 is the safe code, and above ₹5 crore turnover you should confirm the 6-digit code with your CA.

GST on diamond job work charges

Job charge	Owner	GST rate	GST
₹1,00,000	Registered, same state	1.5%	₹750 CGST + ₹750 SGST
₹5,00,000	Registered, same state	1.5%	₹3,750 CGST + ₹3,750 SGST
₹1,00,000	Unregistered	18%	₹18,000

Related codes

Cut and Polished Diamond HSN Code and GST Rate: 1.5%
Rough Diamond HSN Code and GST Rate: 0.25%
Lab-Grown Diamond HSN Code and GST Rate: 0.25% or 1.5%
Jewellery Job Work GST Rate (Karigar Charges): 5% or 18%
HSN Code for Diamond and GST Rate: 0.25% or 1.5%

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 11/2017-CT(R), heading 9988, item (i), as substituted by 15/2025-CT(R), in force since 22 Sep 2025. Notification 15/2025-Central Tax (Rate): GST rates on services (CBIC); CBIC Circular 126/45/2019-GST: what counts as job work. Checked 9 November 2026.

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FAQ

Questions

What is the GST rate on diamond job work?

1.5% when the diamonds belong to a GST-registered person, under heading 9988, item (i) of Notification 11/2017-Central Tax (Rate) as substituted by 15/2025.

How is 1.5% split between CGST and SGST?

0.75% CGST and 0.75% SGST within a state. On ₹1,00,000 of labour that is ₹750 each.

What SAC code should a diamond job worker use?

The rate entry is heading 9988. 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.

Is lab-grown diamond job work also 1.5%?

That is not settled. Lab-grown diamonds are synthetic diamonds of heading 7104, and the notification can be read as the 1.5% diamond entry or the 5% entry for other chapter 71 goods. We found no clarification, so check with your CA.

What if the diamond owner is not registered?

Then the work is not job work under GST, and the rate is 18%.

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