HSN code 7102 is the Customs Tariff heading for diamonds, whether or not worked, but not mounted or set, in Chapter 71 (Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin). Goods of this heading are taxed at 0.25% or 1.5%, depending on the exact description: 2 rate entries name this heading. Rates are from 9/2025-Central Tax (Rate) or 10/2025-Central Tax (Rate), as amended, as of 2026-10-21.
GST rate entries for HSN 7102
These are the entries of the current GST rate notifications whose column (2) names heading 7102 or one of its sub-headings or tariff items. The description is the notification's own wording; the goods must match it for the rate to apply.
| HSN scope | Description of goods (notification wording) | GST | Entry |
|---|---|---|---|
| 7102 | Rough diamonds or simply sawn diamonds, industrial or non-industrial | 0.25% | 9/2025-CT(R), Schedule V, S. No. 1 |
| 7102 | Goods other than those specified against S. No. 1 in Schedule V | 1.5% | 9/2025-CT(R), Schedule VI, S. No. 1 |
Goods of heading 7102 that do not match any description above fall under the residual entry, Schedule II S. No. 639 ("Goods which are not specified in Schedule I, III, IV, V, VI or VII"), at 18%, unless an "Any Chapter" entry or the nil-rated list of Notification 10/2025-Central Tax (Rate) covers them by description.
Chapter 71 entries that can also apply
These entries name the whole of Chapter 71 in column (2), so they reach every heading of the chapter, including 7102, but only for goods that match their description.
| HSN scope | Description of goods | GST | Entry |
|---|---|---|---|
| 48 or 4907 or 71 | Rupee notes or coins when sold to Reserve Bank of India or the Government of India | Nil (0%) | 10/2025-CT(R), S. No. 131 |
CGST, SGST and IGST split for HSN 7102
The rate notifications fix the central tax (CGST). State tax (SGST, or UTGST in a Union territory without a legislature) is levied at the same rate under the matching state notifications, and IGST on an inter-State supply equals the two together.
| Total GST | CGST | SGST / UTGST | IGST |
|---|---|---|---|
| Nil (0%) | 0% | 0% | 0% |
| 0.25% | 0.125% | 0.125% | 0.25% |
| 1.5% | 0.75% | 0.75% | 1.5% |
Worked example: a ₹1,000 sale under HSN 7102
- At nil rate: taxable value ₹1,000.00, no CGST, SGST or IGST, invoice total ₹1,000.00.
- At 0.25%: taxable value ₹1,000.00. Within your state, CGST ₹1.25 + SGST ₹1.25 = ₹2.50, invoice total ₹1,002.50. To a buyer in another state, IGST ₹2.50, the same total.
- At 1.5%: taxable value ₹1,000.00. Within your state, CGST ₹7.50 + SGST ₹7.50 = ₹15.00, invoice total ₹1,015.00. To a buyer in another state, IGST ₹15.00, the same total.
For any other amount, the GST calculator gives the same split, and works backwards from a tax-inclusive price.
Choosing the right entry under 7102
Heading 7102 carries 2 different rates, so the 4-digit code alone does not tell you the tax. Read the description in column (3) of each entry against your goods, and where an entry names a sub-heading or tariff item (6 or 8 digits), compare your goods' full code. The more specific description wins over a general one under the rules of interpretation that the notification applies.
Billing nil-rated goods of HSN 7102
Entries in Notification 10/2025-Central Tax (Rate) exempt the goods from the whole of the central tax, and the matching state and integrated tax notifications do the same. A registered supplier of only such goods issues a bill of supply instead of a tax invoice. Input tax credit on inputs and services used for these supplies is not available, so a business that sells both taxable and nil-rated goods has to split its credit between them.
How to write HSN 7102 on an invoice
Notification 78/2020-Central Tax sets the number of HSN digits on a tax invoice by the aggregate turnover of the previous financial year. Up to ₹5 crore, print at least 4 digits (7102) on invoices to registered buyers; HSN may be left off invoices to unregistered buyers. Above ₹5 crore, print 6 digits on every tax invoice. Many sellers print the full 8-digit tariff item anyway, because it matches the shipping bill for exports and shows which entry you used, which matters for 7102 because its rate changes with the description.
Charge CGST and SGST when the buyer is in your state and IGST when the place of supply is another state. The invoice also needs your GSTIN, the buyer's GSTIN for B2B sales, the invoice number and date, the quantity, the taxable value and the tax at each rate. The HSN-wise summary in GSTR-1 is built from the same codes, so set the code once per item in your billing software. Make a one-off bill with the free GST invoice generator, or bill every day in FundRaksha Book, which stores the HSN and rate on each item and splits the tax for you.
Other headings in Chapter 71
Chapter 71 of the Customs Tariff is Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin. This list has 18 of its headings, each with its own page. See all Chapter 71 headings.
- HSN 7101: Pearls, natural or cultured (3%)
- HSN 7103: Precious stones (0.25%)
- HSN 7104: Synthetic or reconstructed precious (0.25% or 1.5%)
- HSN 7105: Dust and powder of natural (3%)
- HSN 7106: Silver, unwrought (3%)
- HSN 7107: Base metals clad with silver (3%)
- HSN 7108: Gold (including gold plated (3%)
- HSN 7109: Base metals or silver (3%)
- HSN 7110: Platinum, unwrought (3%)
- HSN 7111: Base metals, silver or gold (3%)
- HSN 7112: Waste and scrap of precious metal (3%)
- HSN 7113: Articles of jewellery (3%)