3%, 0.25% and 1.5% GST Goods - Current HSN Rate List
Updated as on 1 September 2026
This page lists the special GST rate schedules principally applicable to pearls, precious metals, jewellery, diamonds and specified precious or semi-precious stones, with CGST, SGST/UTGST and IGST rates.
Current legal framework: Notification No. 9/2025-Integrated Tax (Rate), dated 17 September 2025, superseded the earlier principal goods-rate notification and expressly retains separate schedules for 3%, 0.25% and 1.50% IGST, in addition to the 5%, 18%, 40% and 28% schedules.
Effective-date note: the revised principal GST goods-rate structure generally took effect from 22 September 2025. That statutory date should not be replaced by the webpage update date.
3% GST Goods
For intra-State supplies, a 3% combined rate is ordinarily split as 1.5% CGST plus 1.5% SGST/UTGST. For inter-State supplies, the corresponding IGST rate is 3%, subject to the exact notified tariff entry.
| HSN / Heading | Description of goods | CGST | SGST / UTGST | IGST | Current status |
|---|---|---|---|---|---|
| 7101 | Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport | 1.5% | 1.5% | 3% | 3% under the current principal goods-rate schedule, subject to the exact notified tariff description and any exemption. |
| 7105 | Dust and powder of natural or synthetic precious or semi-precious stones | 1.5% | 1.5% | 3% | 3% under the current principal goods-rate schedule, subject to the exact notified tariff description and any exemption. |
| 7106 | Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form | 1.5% | 1.5% | 3% | 3% under the current principal goods-rate schedule, subject to the exact notified tariff description and any exemption. |
| 7107 | Base metals clad with silver, not further worked than semi-manufactured | 1.5% | 1.5% | 3% | 3% under the current principal goods-rate schedule, subject to the exact notified tariff description and any exemption. |
| 7108 | Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form | 1.5% | 1.5% | 3% | 3% under the current principal goods-rate schedule, subject to the exact notified tariff description and any exemption. |
| 7109 | Base metals or silver, clad with gold, not further worked than semi-manufactured | 1.5% | 1.5% | 3% | 3% under the current principal goods-rate schedule, subject to the exact notified tariff description and any exemption. |
| 7110 | Platinum, unwrought or in semi-manufactured forms, or in powder form | 1.5% | 1.5% | 3% | 3% under the current principal goods-rate schedule, subject to the exact notified tariff description and any exemption. |
| 7111 | Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured | 1.5% | 1.5% | 3% | 3% under the current principal goods-rate schedule, subject to the exact notified tariff description and any exemption. |
| 7112 | Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal. | 1.5% | 1.5% | 3% | 3% under the current principal goods-rate schedule, subject to the exact notified tariff description and any exemption. |
| 7113 | Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal | 1.5% | 1.5% | 3% | 3% under the current principal goods-rate schedule, subject to the exact notified tariff description and any exemption. |
| 7114 | Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal | 1.5% | 1.5% | 3% | 3% under the current principal goods-rate schedule, subject to the exact notified tariff description and any exemption. |
| 7115 | Other articles of precious metal or of metal clad with precious metal | 1.5% | 1.5% | 3% | 3% under the current principal goods-rate schedule, subject to the exact notified tariff description and any exemption. |
| 7116 | Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) | 1.5% | 1.5% | 3% | 3% under the current principal goods-rate schedule, subject to the exact notified tariff description and any exemption. |
| 7117 | Imitation jewellery | 1.5% | 1.5% | 3% | 3% under the current principal goods-rate schedule, subject to the exact notified tariff description and any exemption. |
| 7118 | Coin | 1.5% | 1.5% | 3% | 3% under the current principal goods-rate schedule, subject to the exact notified tariff description and any exemption. |
| 7113 11 10 | Silver filigree work | 1.5% | 1.5% | 3% | 3% under the current principal goods-rate schedule, subject to the exact notified tariff description and any exemption. |
| 7117 | Handmade imitation jewellery (including natural seeds, beads jewelry, cardamom garland) | 1.5% | 1.5% | 3% | 3% under the current principal goods-rate schedule, subject to the exact notified tariff description and any exemption. |
0.25% GST Goods
For qualifying goods in the 0.25% schedule, the intra-State split is 0.125% CGST plus 0.125% SGST/UTGST and the inter-State rate is 0.25% IGST. The earlier source contained a typographical error in the SGST figure; it has been corrected here.
| HSN / Heading | Description of goods | CGST | SGST / UTGST | IGST | Current status |
|---|---|---|---|---|---|
| 7102 | Diamonds, non-industrial unworked or simply sawn, cleaved or bruted | 0.125% | 0.125% | 0.25% | 0.25% under the current principal goods-rate schedule, subject to the exact notified tariff description and any exemption. |
| 7103 | Precious stones (other than diamonds) and semi-precious stones, unworked or simply sawn or roughly shaped | 0.125% | 0.125% | 0.25% | 0.25% under the current principal goods-rate schedule, subject to the exact notified tariff description and any exemption. |
| 7104 | Synthetic or reconstructed precious or semi-precious stones, unworked or simply sawn or roughly shaped | 0.125% | 0.125% | 0.25% | 0.25% under the current principal goods-rate schedule, subject to the exact notified tariff description and any exemption. |
1.5% GST Goods
For qualifying goods in the 1.5% schedule, the intra-State split is 0.75% CGST plus 0.75% SGST/UTGST and the inter-State rate is 1.5% IGST.
| HSN / Heading | Description of goods | CGST | SGST / UTGST | IGST | Current status |
|---|---|---|---|---|---|
| 7102 | Goods other than those specified against S. No. 1 in Schedule VI | 0.75% | 0.75% | 1.50% | 1.50% under the current principal goods-rate schedule, subject to the exact notified tariff description and any exemption. |
| 7104 | Goods other than those specified against S. No. 3 in Schedule VI | 0.75% | 0.75% | 1.50% | 1.50% under the current principal goods-rate schedule, subject to the exact notified tariff description and any exemption. |
How to Verify the Correct GST Rate
Determine the precise Customs Tariff classification and then match the tariff item, sub-heading, heading or Chapter and the exact goods description with Notification No. 9/2025-Integrated Tax (Rate), as amended. Also check the corresponding Central Tax (Rate), State Tax or Union Territory Tax notification and any applicable exemption notification.
This webpage is updated as on 1 September 2026. The 22 September 2025 date is retained only where it identifies the statutory commencement of the post-rationalisation rate structure.