Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

HSN Codes and GST Rates of Chapter 71

NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN


(HSN Codes as per First Schedule To Customs Tariff Act, 1975)

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

I. NATURAL OR CULTURED PEARLS AND PRECIOUS OR SEMI-PRECIOUS STONES

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

710110

 		- Natural pearls:

71011010

 		--- Unworked

71011020

 		--- Worked

- Cultured pearls:

71012100

 		-- Unworked

71012200

 		-- Worked

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

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

710310

 		- Unworked or simply sawn or roughly shaped :

--- Precious or semi-precious stones of "Beryl" and "Chrysoberyl" mineralogical species :

71031031

 		---- Emerald

71031032

 		---- Yellow/golden/pink/ red/green beryl

71031033

 		---- Chrysoberyl (including chrysoberyl cat's eye)

71031034

 		---- Alexandrite (including alexandrite cat's eye)

71031039

 		---- Other

--- Precious or semi-precious stones of "Corundum" and "Feldspar" mineralogical species :

71031041

 		---- Ruby

71031042

 		---- Sapphire

71031043

 		---- Moonstone

71031049

 		---- Other

--- Precious or semi-precious stones of "Garnet" and "Lazurite" mineralogical species :

71031051

 		---- Garnet

71031052

 		---- Lapis-lazuli

71031059

 		---- Other

--- Precious or semi-precious stones of "Prehnite" and "Quartz" mineralogical species :

71031061

 		---- Prehnite

71031062

 		---- Agate

71031063

 		---- Aventurine

71031064

 		---- Chalcedony

71031069

 		---- Other

--- Precious or semi-precious stones of "Tourmaline' and "Zoisite" mineralogical species :

71031071

 		---- Tourmaline

71031072

 		---- Tanzanite

71031079

 		---- Other

71031090

 		--- Other

- Otherwise worked :

710391

 		--- Ruby, sapphire and emeralds :

71039110

 		--- Ruby

71039120

 		--- Sapphire

71039130

 		--- Emeralds

710399

 		-- Other :

--- Precious or semi-precious stones of "Beryl" and "Chrysoberyl" mineralogical species, other than "Emerald" :

71039911

 		---- Yellow/golden/pink/red/green beryl

71039912

 		---- Chrysoberyl (including chrysoberyl cat's eye)

71039913

 		---- Alexandrite (including alexandrite cat's eye)

71039919

 		---- Other

--- Precious or semi-precious stones of "Corundum" and "Feldspar" mineralogical species, other than "Ruby" and "Sapphire" :

71039921

 		---- Moonstone

71039929

 		---- Other

--- Precious or semi-precious stones of "Garnet" and "Lazurite" mineralogical species :

71039931

 		---- Garnet

71039932

 		---- Lapis-lazuli

71039939

 		---- Other

--- Precious or semi-precious stones of "Prehnite" and "Quartz" mineralogical species :

71039941

 		---- Prehnite

71039942

 		---- Agate

71039943

 		---- Aventurine

71039944

 		---- Chalcedony

71039949

 		---- Other

--- Precious or semi-precious stones of "Tourmaline" and "Zoisite" mineralogical species :

71039951

 		---- Tourmaline

71039952

 		---- Tanzanite

71039959

 		---- Other

71039990

 		--- Other

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

71041000

 		- Piezo-electric quartz

- Other, unworked or simply sawn or roughly shaped:

710421

 		-- Diamonds :

71042110

 		--- Industrial

71042120

 		--- Non-industrial

71042900

 		-- Other

- Other:

710491

 		-- Diamonds :

71049110

 		--- Industrial

71049120

 		--- Non-industrial

71049900

 		-- Other

7105

 		Dust and powder of natural or synthetic precious or semi-precious stones

710510

 		- Of diamonds :

71051010

 		--- Of heading 7102

71051020

 		--- Of heading 7104

71059000

 		- Other

II. PRECIOUS METALS AND METALS CLAD WITH PRECIOUS METAL

7106

 		Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form

71061000

 		- Powder

- Other:

710691

 		-- Unwrought :

71069110

 		--- Grains

71069190

 		--- Other

710692

 		-- Semi-manufactured:

71069210

 		--- Sheets, plates, strips, tubes and pipes

71069220

 		--- Bar

71069290

 		--- Other

71070000

 		Base metals clad with silver, not further worked than semi-manufactured

7108

 		Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form

- Non-monetary:

71081100

 		-- Powder

71081200

 		-- Other unwrought forms

71081300

 		-- Other semi-manufactured forms

71082000

 		- Monetary

71090000

 		Base metals or silver, clad with gold, not further worked than semi-manufactured

7110

 		Platinum, unwrought or in semi-manufactured form, or in powder form

- Platinum:

711011

 		-- Unwrought or in powder form :

71101110

 		--- Unwrought form

71101120

 		--- In powder form

71101900

 		-- Other

- Palladium:

71102100

 		-- Unwrought or in powder form

71102900

 		-- Other

- Rhodium:

71103100

 		-- Unwrought or in powder form

71103900

 		-- Other

- Iridium, osmium and ruthenium :

71104100

 		-- Unwrought or in powder form

71104900

 		-- Other

71110000

 		Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured

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 other than goods of heading 8549

71123000

 		- Ash containing precious metal or precious metal compounds

- Other:

71129100

 		-- Of gold, including metal clad with gold but excluding sweepings containing other precious metals

71129200

 		-- Of platinum, including metal clad with platinum but excluding sweepings containing other precious metals

711299

 		-- Other:

71129910

 		--- Of silver, including metal clad with silver but excluding sweepings containing other precious metals

71129920

 		--- Sweepings containing gold or silver

71129990

 		--- Other

III. JEWELLERY, GOLDSMITHS' AND SILVERSMITHS' WARES AND OTHER ARTICLES

7113

 		Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal

- Of precious metal whether or not plated or clad with precious metal:

711311

 		-- Of silver, whether or not plated or clad with other precious metal:

71131110

 		--- Jewellery with filigree work

--- Other jewellery :

71131141

 		---- Unstudded

71131142

 		---- Studded with pearls

71131143

 		---- Studded with diamonds of heading 7102

71131144

 		---- Studded with diamonds of heading 7104

71131145

 		---- Studded with other precious and semi-precious stones

71131149

 		---- Other

71131190

 		--- Parts

711319

 		-- Of other precious metal, whether or not plated or clad with precious metal:

--- Of gold :

71131911

 		---- Unstudded

71131912

 		---- Studded with pearls

71131913

 		---- Studded with diamonds of heading 7102

71131914

 		---- Studded with diamonds of heading 7104

71131915

 		---- Studded with other precious and semi-precious stones

71131919

 		---- Other

--- Of platinum :

71131921

 		---- Unstudded

71131922

 		---- Studded with pearls

71131923

 		---- Studded with diamonds of heading 7102

71131924

 		---- Studded with diamonds of heading 7104

71131925

 		---- Studded with other precious and semi-precious stones

71131929

 		---- Other

71131960

 		--- Parts

71131990

 		--- Other

71132000

 		- Of base metal clad with precious metal

7114

 		Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal

- Of precious metal, whether or not plated or clad with precious metal:

711411

 		-- Of silver, whether or not plated or clad with precious metal:

71141110

 		--- Articles

71141120

 		--- Parts

711419

 		-- Of other precious metal, whether or not plated or clad with precious metal:

71141910

 		--- Articles of gold

71141920

 		--- Articles of platinum

71141930

 		--- Parts

711420

 		- Of base metal clad with precious metal:

71142010

 		--- Articles clad with gold

71142020

 		--- Other articles

71142030

 		--- Parts

7115

 		Other articles of precious metal or of metal clad with precious metal

71151000

 		- Catalysts in the form of wire cloth or grill, of platinum

711590

 		- Other:

71159010

 		--- Laboratory and industrial articles of precious metal

71159020

 		--- Spinneret's made mainly of gold

71159090

 		--- Other

7116

 		Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed)

71161000

 		- Of natural or cultured pearls

71162000

 		- Of precious or semi-precious stones (natural, synthetic or reconstructed)

7117

 		Imitation jewellery

- Of base metal, whether or not plated with precious metal:

71171100

 		-- Cuff-links and studs

711719

 		-- Other:

71171910

 		--- Bangles

71171920

 		--- German silver jewellery

71171990

 		--- Other

711790

 		- Other:

71179010

 		--- Jewellery studded with imitation pearls or imitation or synthetic stones

71179090

 		--- Other

7118

 		Coin

71181000

 		- Coin (other than gold coin), not being legal tender

71189000

 		- Other
24
Apr
S
M
T
W
T
F
S
24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.  

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)