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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
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