HSN code & GST rate finder

Rough Diamond HSN Code and GST Rate

Rough and simply sawn diamonds are HSN 7102 at 0.25% GST: 0.125% CGST and 0.125% SGST within a state, or 0.25% IGST.

Free
Sources linked
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.

Find a code

Product, local name or HSN/SAC code

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

This product

HSN code

7102 31

Rough diamond

Codes

HSN7102 31MainNon-industrial, unworked or simply sawn, cleaved or bruted
HSN7102 21Industrial, unworked or simply sawn, cleaved or bruted
HSN7102 10Unsorted

GST rate

0.25%Rough or simply sawn

Work out the GST

Taxable value, before GST

₹

GST rate: 0.25%
CGST 0.125%: ₹1,250
SGST 0.125%: ₹1,250
Total GST: ₹2,500
Total with GST: ₹10,02,500

Conditions and notes

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.

Official description: Rough diamonds or simply sawn diamonds, industrial or non-industrial (heading 7102).
Where the rate is in law: Notification 9/2025-CT(R), Schedule V, S. No. 1
In force since: 22 Sep 2025
Checked on: 9 Nov 2026

Sources

Matches

6 codes · rates checked 9 November 2026

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
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
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
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
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

How to use it

Confirm the stones are rough or simply sawn, not worked.
Use 7102 31 for gem-quality rough on your bill.
Enter the parcel value to see the 0.25% GST.

Rough diamond: the code and the rate

Schedule V of Notification 9/2025-Central Tax (Rate) lists "rough diamonds or simply sawn diamonds, industrial or non-industrial" under 7102 at 0.125% central tax, so 0.25% GST. At 6 digits, gem-quality rough is 7102 31 (non-industrial, unworked or simply sawn, cleaved or bruted) and industrial rough is 7102 21.

One wording point matters for Surat's manufacturers. The tariff subheading mentions stones that are cleaved or bruted, but the rate entry says only "rough" or "simply sawn". If you trade partly processed stones, confirm with your CA whether they stay at 0.25% or count as worked diamonds at 1.5%.

GST on rough diamond parcels

Parcel value	GST at 0.25%	CGST	SGST
₹10,00,000	₹2,500	₹1,250	₹1,250
₹50,00,000	₹12,500	₹6,250	₹6,250
₹2,00,00,000	₹50,000	₹25,000	₹25,000

Related codes

HSN Code for Diamond and GST Rate: 0.25% or 1.5%
Cut and Polished Diamond HSN Code and GST Rate: 1.5%
Lab-Grown Diamond HSN Code and GST Rate: 0.25% or 1.5%
Diamond Job Work GST Rate: 1.5%: 1.5% or 18%
Diamond Jewellery HSN Code and GST Rate: 3%

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, 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.

HSN code & GST rate finderBack to the tool

FAQ

Questions

What is the HSN code for rough diamond?

7102. Gem-quality rough is 7102 31 and industrial rough 7102 21; unsorted diamonds are 7102 10.

What is the GST rate on rough diamonds?

0.25%: 0.125% CGST and 0.125% SGST within a state, or 0.25% IGST between states.

What is the GST on a ₹10 lakh rough parcel?

₹2,500: ₹1,250 CGST and ₹1,250 SGST.

Are bruted or partly processed diamonds still rough?

The rate entry covers rough or simply sawn diamonds only, so partly processed stones may be treated as worked diamonds at 1.5%. Check with your CA.

Billing software

Pick the HSN once per item and every bill gets it right after that.

Mind Over Matter builds it for Surat businesses and clients across India. Reply within 24 hours.

See how it works Talk to us

Free tools

More free tools

All tools