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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, most commonly 3%. 2 codes carry more than one rate depending on the specific item or condition — check the entry before filing.

IGST rateCodes
3%15
0.25%3
1.5%2
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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