Current status: ACTIVE
| Field | Controlled position |
|---|---|
| CGST component | 0.75% |
| Indicative combined GST | 1.5% |
| Base | Notification 09/2025-Central Tax (Rate) |
| Entry count | Current exact count requires signed Central Tax PDF reconciliation |
| 2026 change | Apply exact cut/polished stone descriptions and Schedule V exclusions. |
Rate-use method
- Classify the goods under the Customs Tariff using Section/Chapter Notes and GRI.
- Find the exact current schedule and serial description.
- Check exclusions, “other than”, end-use, value, packaging and recipient conditions.
- Apply the time-of-supply and transition rules.
- Check exemption, RCM, compensation cess, HSNS, customs and State counterpart.
- Store the signed source and reviewer approval in the ERP rate master.
Illustrative coverage
Specified diamonds and synthetic/reconstructed stones outside Schedule V.
The page is a current schedule architecture, not a substitute for the signed entry-level notification.
Finin2min Q&A
Can an HSN chapter determine the GST rate?
No. The exact heading, description, exclusions, conditions, notification entry and effective date must be matched.
Can a GST Council recommendation be applied directly?
No. Identify the implementing notification and commencement date.
Does a portal rate search replace classification?
No. It is an aid; the tariff, notification and evidence control the legal conclusion.
When should a rate page be indexed?
Only after exact current entry text, amendments, conditions, examples and reviewer approval are complete.