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Chapter 71 — Natural or Cultured Pearls, Precious or Semi-Precious Stones, Precious Metals

18 HSN codes with GST rates in this chapter.

HSN CodeDescriptionIGST
7101Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport3%
7102Rough diamonds or simply sawn diamonds, industrial or non-industrial0.25% / 1.5%
7103Precious 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 transport0.25%
7104Synthetic or reconstructed precious or semi-precious stones [other than diamonds], whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones [other than diamonds], temporarily strung for convenience of transport; synthetic or reconstructed diamonds, unworked or simply sawn or roughly shaped0.25% / 1.5%
7105Dust and powder of natural or synthetic precious or semi-precious stones3%
7106Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form3%
7107Base metals clad with silver, not further worked than semi-manufactured3%
7108Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form3%
7109Base metals or silver, clad with gold, not further worked than semi-manufactured3%
7110Platinum, unwrought or in semi-manufactured forms, or in powder form3%
7111Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured3%
7112Waste 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%
7113Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal3%
7114Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal3%
7115Other articles of precious metal or of metal clad with precious metal3%
7116Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed)3%
7117Imitation jewellery [other than bangles of lac/shellac]3%
7118Coin3%
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