| Rates (%) | Products Description | HSN Codes | Export and Import HSN codes |
|---|---|---|---|
| 3 | 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 | 7101 | 71011010, 71011020, 71012100, 71012200 |
| 3 | Semi-precious stones, whether or not worked or graded but not strung, mounted or set; semi-precious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly shaped] | 7103 | 71031011, 71031012, 71031019, 71031021, 71031022, 71031023, 71031024, 71031029, 71039100, 71039910, 71039920, 71039930, 71039940, 71039990 |
| 3 | Synthetic or reconstructed semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed semi-precious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly shaped] | 7104 | 71041000, 71042000, 7104900 |
| 3 | Dust and powder of natural or synthetic precious or semi-precious stones | 7105 | 71051000, 71059000 |
| 3 | Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form | 7106 | 71061000, 71069100, 71069210, 71069290 |
| 3 | Base metals clad with silver, not further worked than semi-manufactured | 7107 | – |
| 3 | Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form | 7108 | 71081100, 71081200, 71081300, 71082000 |
| 3 | Base metals or silver, clad with gold, not further worked than semi-manufactured | 7109 | – |
| 0.25 | All goods | 7102 | 71021000, 71022110, 71022120, 71022910, 71022990, 71023100, 71023910, 71023990 |
| 3 | Semi-precious stones, whether or not worked or graded but not strung, mounted or set; semi-precious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly shaped] | 7103 | 71031011, 71031012, 71031019, 71031021, 71031022, 71031023, 71031024, 71031029, 71039100, 71039910, 71039920, 71039930, 71039940, 71039990 |
| 0.25 | Semi-precious stones, unworked or simply sawn or roughly shaped | 7103 | 71031011, 71031012, 71031019, 71031021, 71031022, 71031023, 71031024, 71031029, 71039100, 71039910, 71039920, 71039930, 71039940, 71039990 |
| 0.25 | Precious stones (other than diamonds), ungraded precious stones (other than diamonds) | 7103 | 71031011, 71031012, 71031019, 71031021, 71031022, 71031023, 71031024, 71031029, 71039100, 71039910, 71039920, 71039930, 71039940, 71039990 |
| 3 | Synthetic or reconstructed semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed semi-precious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly shaped] | 7104 | 71041000, 71042000, 71049000 |
| 0.25 | Synthetic or reconstructed semi-precious stones, unworked or simply sawn or roughly shaped | 7104 | 71041000, 71042000, 7104900 |
| 3 | Platinum, unwrought or in semi-manufactured forms, or in powder form | 7110 | 71101110, 71101120, 71101900, 71102100, 71102900, 71103100, 71103900, 71104100, 71104900 |
| 3 | Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured | 7111 | – |
| 3 | 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. | 7112 | 71123000, 71129100, 71129200, 71129910, 71129920, 71129990 |
| 3 | Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal. Silver filigree work | 7113 | 71131110, 71131120, 71131130, 71131190, 71131910, 71131920, 71131930, 71131940, 71131950, 71131960, 71131990, 71132000 |
| 3 | Articles of goldsmiths’ or silversmiths’ wares and parts thereof, of precious metal or of metal clad with precious metal | 7114 | 71141110, 71141120, 71141910, 71141920, 71141930, 71142010, 71142020, 71142030 |
| 3 | Other articles of precious metal or of metal clad with precious metal | 7115 | 71151000, 71159010, 71159020, 71159090 |
| 3 | Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) | 7116 | 71161000, 71162000 |
| 3 | Imitation jewellery other than bangles of lac/shellac | 7117 | 71171100, 71171910, 71171920, 71171990, 71179010, 71179090 |
| 3 | Handmade imitation jewellery (including natural seeds, beads jewelry, cardamom garland) | 7117 | – |
| 0 | Bangles of lac/ shellac | 7117 | – |
| 3 | Coin | 7118 | 71181000, 71189000 |
The GST Rate & HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodic updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out. Tax2win will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.
