GST Rate & HSN Code for Precious Stones - Chapter 71

HSN Code Description Rate (%) Effective From CESS (%) Related Export / Import HSN Code
7107 Base metals clad with silver, not further worked than semi-manufactured 3 28/06/2017   71070000
7109 Base metals or silver, clad with gold, not further worked than semi-manufactured 3 28/06/2017   71090000
7111 Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured 3 28/06/2017   71110000
7101 Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport 3 28/06/2017   71011010, 71011020, 71012100, 71012200
7102 Diamonds, non-industrial unworked or simply sawn, cleaved or bruted, including unsorted diamonds 0.25 28/06/2017   71021000, 71022110, 71022120, 71022910, 71022990, 71023100, 71023910, 71023990
7102 Diamonds, whether or not worked, but not mounted or set [other than industrial or non-industrial Unworked or simply sawn, cleaved or bruted, including unsorted diamonds] 3 28/06/2017   71021000, 71022110, 71022120, 71022910, 71022990, 71023100, 71023910, 71023990
7103 Precious stones (other than diamonds) and semi-precious stones, unworked or simply sawn or roughly shaped 0.25 28/06/2017   71031011, 71031012, 71031019, 71031021, 71031022, 71031023, 71031024, 71031029, 71039100, 71039910, 71039920, 71039930, 71039940, 71039990
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 [other than Unworked or simply sawn or roughly shaped] 3 28/06/2017   71031011, 71031012, 71031019, 71031021, 71031022, 71031023, 71031024, 71031029, 71039100, 71039910, 71039920, 71039930, 71039940, 71039990
7104 Synthetic or reconstructed precious or semi-precious stones, unworked or simply sawn or roughly shaped 0.25 28/06/2017   71041000, 71042000, 71049000
7104 Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly shaped] 3 28/06/2017   71041000, 71042000, 71049000
7105 Dust and powder of natural or synthetic precious or semi-precious stones 3 28/06/2017   71051000, 71059000
7106 Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form 3 28/06/2017   71061000, 71069100, 71069210, 71069290
7108 Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form 3 28/06/2017   71081100, 71081200, 71081300, 71082000
7110 Platinum, unwrought or in semi-manufactured forms, or in powder form 3 28/06/2017   71101110, 71101120, 71101900, 71102100, 71102900, 71103100, 71103900, 71104100, 71104900
7112 Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal. 3 28/06/2017   71123000, 71129100, 71129200, 71129910, 71129920, 71129990
7113 Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal 3 28/06/2017   71131110, 71131120, 71131130, 71131190, 71131910, 71131920, 71131930, 71131940, 71131950, 71131960, 71131990, 71132000
7114 Articles of goldsmiths’ or silversmiths’ wares and parts thereof, of precious metal or of metal clad with precious metal 3 28/06/2017   71141110, 71141120, 71141910, 71141920, 71141930, 71142010, 71142020, 71142030
7115 Other articles of precious metal or of metal clad with precious metal 3 28/06/2017   71151000, 71159010, 71159020, 71159090
7116 Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) 3 28/06/2017   71161000, 71162000
7117 Imitation jewellery 3 28/06/2017   71171100, 71171910, 71171920, 71171990, 71179010, 71179090
7118 Coin 3 28/06/2017   71181000, 71189000

Disclaimer: The rates given are for reference purpose only and are updated to the best of our knowledge. However, the rates keep on changing from time to time. Hence to get accurate results you can contact us By email or phone number.