| 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 |
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| 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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