We, at Gemstones Corporation Pvt. Ltd., aim to be fully compliant with internationally recognized standards regarding the fair treatment of workers, their safety, and wellbeing. Our operations are conducted with complete transparency, upholding the basic human rights of our workers. We are dedicated to conducting our business ethically and in compliance with all environmental rules and regulations.

We expect our Business Partners (suppliers, subcontractors, and other stakeholders) to commit to our code of conduct. This includes maintaining verifiable records of compliance and agreeing to verification by Gemstones Corporation Pvt. Ltd. or any authorized authority. To achieve this, we have established the following code of conduct, which must be strictly adhered to by all our employees:

1. Compliance with Laws and Regulations: Adherence to all applicable laws and regulations, including labor, health, safety, and environmental laws.
2. Business Ethics: Following international policies on bribery and corruption. Prohibiting bribery, and offering or accepting inappropriate gifts and entertainment.
3. Health and Safety: Providing a safe and healthy workplace environment, including training, clean working spaces, drinking water, personal protective equipment, and safe machinery.
4. Prevention of Child Labor: Prohibiting child labor below the legal minimum age and enforcing a robust child labor remediation process in compliance with national and international laws.
5. Young Worker Employment: Encouraging the employment of young workers while respecting their special conditions and rights.
6. Forced and Bonded Labor: Prohibiting all forms of forced or involuntary labor.
7. Hiring Practices: Implementing practices to verify workers' age and legal rights to work, providing contracts in understandable languages, and not charging workers for recruitment, employment, or termination.
8. Wages and Benefits: Complying with all rules and regulations governing wages and benefits.
9. Dormitories and Canteens: Providing safe, healthy, and sanitary facilities for residential and dining purposes.
10. Working Hours: Limiting working hours as per governing authorities' norms, with voluntary and compensated overtime.
11. One Day Rest in 7 Days: Ensuring one day of rest in a seven-day period, except in extraordinary circumstances.
12. Harassment and Abuse: Zero tolerance for any human rights abuses, including physical, verbal, psychological, or sexual abuse.
13. Discrimination: Prohibiting discrimination and ensuring fair treatment in hiring, retention, compensation, and progression.
14. Freedom of Association: Respecting employees' rights to freely associate and bargain collectively.
15. Environment: Complying with environmental rules and regulations, including waste disposal and emissions.
16. No Money Laundering and Terror Funding: Preventing any form of money laundering and terror funding.
17. Monitoring and Compliance: Reserving the right to monitor and audit adherence to the code of conduct, with potential legal consequences for non-compliance.

• All employees and Business Partners are required to comply with this code. Violations will be treated seriously and may lead to severe consequences.
• Reporting Violations: Violations can be reported confidentially in the local language. If you are aware of any standard violations, you are encouraged to report the issue.

This code of conduct represents our commitment to ethical and responsible business practices. Gemstones Corporation Pvt. Ltd. takes pride in upholding these standards and encourages a culture of integrity and respect.