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| Chapter / Heading / Sub-heading / Tariff item | Description of Goods | CGST Rate (%) | SGST / UTGST Rate (%) | IGST Rate (%) | Compensation Cess | |
|---|---|---|---|---|---|---|
| 7102 | All goods | 0.125 | 0.125 | 0.25 | ||
| 7103 | Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport | 0.125 | 0.125 | 0.25 | ||
| 7104 | Synthetic or reconstructed precious or semiprecious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semiprecious stones, temporarily strung for convenience of transport | 0.125 | 0.125 | 0.25 |