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 | ||
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 |
☑ Monthly | GSTR-3B
GSTR-3B for the m/o May 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.
☑ Monthly | GSTR-5A
GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]
☑ Monthly | PMT-06
PMT-06 Monthly tax payment for May 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].
Taxpayers have a choice to pay tax either, as per -
☑ Monthly | GSTR-11
GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).
☑ Annual | GSTR-4
GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).