HSN Code | HSN Description | GST Rate | |
---|---|---|---|
Chapter 71 |
NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN | ||
7102 |
Diamonds, whether or not worked, but not mounted or set | ||
71021000 |
- | Unsorted | |
- | Industrial: | ||
710221 |
-- | Unworked or simply sawn, cleaved or bruted: | |
71022110 |
--- | Sorted | |
71022120 |
--- | Unsorted | |
710229 |
-- | Other: | |
71022910 |
--- | Crushed | |
71022990 |
--- | Other | |
- | Non-industrial: | ||
71023100 |
-- | Unworked or simply sawn, cleaved or bruted | |
710239 |
-- | Others: | |
71023910 |
--- | Diamond, cut or otherwise worked but not mounted or set | |
71023990 |
--- | Other |
☑ Monthly | GSTR-3B
GSTR-3B for the m/o May 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.
☑ Monthly | GSTR-5A
GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]
☑ Monthly | PMT-06
PMT-06 Monthly tax payment for May 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].
Taxpayers have a choice to pay tax either, as per -
☑ Monthly | GSTR-11
GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).
☑ Annual | GSTR-4
GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).