- Statement C is incorrect. Under the Goods and Services Tax (GST) regime in India, precious metals like gold, silver, and platinum are taxed at a rate of 3% on the value of the metal. There is an additional GST of 5% on the making charges of jewellery. - Statement A refers to the 115th Constitution Amendment Bill, which was a previous attempt at introducing GST but did not pass. While it proposed keeping alcohol and certain petroleum products outside GST, referring to it as an enacted amendment is incorrect. - Statement B refers to the 122nd Constitution Amendment Bill, which became the 101st Constitution Amendment Act, 2016, enabling GST. This Act explicitly kept alcohol for human consumption outside the ambit of GST. It also provided for five petroleum products (petrol, diesel, natural gas, ATF, crude oil) to be included in GST at a future date decided by the GST Council, effectively keeping them outside for the time being. So, stating only alcohol was kept out is incorrect. - Statement D is correct. Unworked diamonds (rough diamonds) are taxed at a low rate of 0.25% under GST.