Schedule V – 0.25%
S. No. Chapter / Heading / Sub-heading / Tariff
item
Description of Goods
(1) (2) (3)
1. 7102 Rough diamonds or simply sawn diamonds, industrial or non-industrial
2. 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
3. 7104 Synthetic or reconstructed precious or semi-precious stones [other than diamonds], whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones [other than diamonds], temporarily strung for convenience of transport; synthetic or
reconstructed diamonds, unworked or simply sawn or roughly shaped

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