UNWORKED OR SIMPLY SAWN OR ROUGHLY SHAPED:
| Code | Description | GST Rate |
|---|---|---|
| 71031011 | PRECIOUS STONES (OTHER THAN DIAMONDS) AND SEMIPRECIOUS STONES, WHETHER OR NOT WORKED OR GRADED BUT NOT STRUNG, MOUNTED OR SET; … | 3.00% |
| 71031012 | PRECIOUS STONES (OTHER THAN DIAMONDS) AND SEMIPRECIOUS STONES, WHETHER OR NOT WORKED OR GRADED BUT NOT STRUNG, MOUNTED OR SET; … | 3.00% |
| 71031019 | PRECIOUS STONES (OTHER THAN DIAMONDS) AND SEMIPRECIOUS STONES, WHETHER OR NOT WORKED OR GRADED BUT NOT STRUNG, MOUNTED OR SET; … | 3.00% |
| 71031021 | PRECIOUS STONES (OTHER THAN DIAMONDS) AND SEMIPRECIOUS STONES, WHETHER OR NOT WORKED OR GRADED BUT NOT STRUNG, MOUNTED OR SET; … | 3.00% |
| 71031022 | PRECIOUS STONES (OTHER THAN DIAMONDS) AND SEMIPRECIOUS STONES, WHETHER OR NOT WORKED OR GRADED BUT NOT STRUNG, MOUNTED OR SET; … | 3.00% |
| 71031023 | PRECIOUS STONES (OTHER THAN DIAMONDS) AND SEMIPRECIOUS STONES, WHETHER OR NOT WORKED OR GRADED BUT NOT STRUNG, MOUNTED OR SET; … | 3.00% |
| 71031024 | PRECIOUS STONES (OTHER THAN DIAMONDS) AND SEMIPRECIOUS STONES, WHETHER OR NOT WORKED OR GRADED BUT NOT STRUNG, MOUNTED OR SET; … | 3.00% |
| 71031029 | PRECIOUS STONES (OTHER THAN DIAMONDS) AND SEMIPRECIOUS STONES, WHETHER OR NOT WORKED OR GRADED BUT NOT STRUNG, MOUNTED OR SET; … | 3.00% |
| 71031031 | Emerald | 3.00% |
| 71031032 | Yellow/golden/pink/red/green beryl | 3.00% |
| 71031033 | CHRYSOBERYL (INCLUDING CHRYSOBERYL CAT'S EYE) | 3.00% |
| 71031034 | ALEXANDRITE (INCLUDING ALEXANDRITE CAT'S EYE) | 3.00% |
| 71031039 | Other | 3.00% |
| 71031041 | Ruby | 3.00% |
| 71031042 | Sapphire | 3.00% |
| 71031043 | Moonstone | 3.00% |
| 71031049 | Other | 3.00% |
| 71031051 | Garnet | 3.00% |
| 71031052 | Lapis-lazuli | 3.00% |
| 71031059 | Other | 3.00% |
| 71031061 | Prehnite | 3.00% |
| 71031062 | Agate | 3.00% |
| 71031063 | Aventurine | 3.00% |
| 71031064 | Chalcedony | 3.00% |
| 71031069 | Other | 3.00% |
| 71031071 | Tourmaline | 3.00% |
| 71031072 | Tanzanite | 3.00% |
| 71031079 | Other | 3.00% |
| 71031090 | Other | 3.00% |