Lab-grown diamonds are HSN 7104: rough stones (7104 21) at 0.25% GST and cut and polished stones (7104 91) at 1.5%.
GST rates as of 9 November 2026, after the 22 September 2025 changes. Verify with your CA for your exact case.
5 codes. This product: Lab-grown diamond (CVD, HPHT), HSN 7104, GST 0.25% or 1.5%.
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HSN code
7104
Lab-grown diamond (CVD, HPHT)
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Rough: unworked, simply sawn or roughly shaped
Conditions and notes
5 codes · rates checked 9 November 2026
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.
Synthetic or reconstructed diamonds other than unworked, simply sawn or roughly shaped (heading 7104, subheading 7104 91).
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.
Synthetic or reconstructed diamonds, unworked or simply sawn or roughly shaped (heading 7104, subheading 7104 21).
Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal (heading 7113).
Decide whether the stones are rough (as grown) or cut and polished.
Use 7104 21 or 7104 91 on your bill.
Enter the value to see the 0.25% or 1.5% GST.
Lab-grown diamonds, whether CVD or HPHT, are synthetic diamonds of heading 7104. Since HS 2022 they have their own subheadings: 7104 21 for diamonds that are unworked, simply sawn or roughly shaped, and 7104 91 for worked diamonds. Older codes that lumped them with other synthetic stones should no longer be used.
The rates mirror natural diamonds. Schedule V of Notification 9/2025-Central Tax (Rate) taxes "synthetic or reconstructed diamonds, unworked or simply sawn or roughly shaped" at 0.125% central tax (0.25% GST), and Schedule VI taxes the rest of 7104 diamonds at 0.75% (1.5% GST). Lab-grown diamond jewellery is 7113 at 3%.
| Product | HSN | GST |
|---|---|---|
| Rough (as grown, sawn or roughly shaped) | 7104 21 | 0.25% |
| Cut and polished | 7104 91 | 1.5% |
| Set in gold or silver jewellery | 7113 | 3% |
| Cutting and polishing job work | SAC 9988 | Check with your CA |
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. 3 (rough) and Schedule VI S. No. 2 (other), 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
7104 21 for rough lab-grown diamonds and 7104 91 for cut and polished ones, the HS 2022 subheadings for synthetic diamonds.
0.25% on rough stones and 1.5% on cut and polished stones, the same as natural diamonds.
₹4,500 at 1.5%: ₹2,250 CGST and ₹2,250 SGST within the state.
Not settled. The notification has a 1.5% entry for job work on "diamonds" and a 5% entry for other chapter 71 goods, and we found no clarification on which covers lab-grown stones. Check with your CA.
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