HSN Code & GST Rate for Gold, silver, diamond, pearls etc - Chapter 71

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

Disclaimer

The HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodical 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.

CA Abhishek Soni

Abhishek Soni is a Chartered Accountant by profession & entrepreneur by passion. He is the co-founder & CEO of Tax2Win.in. Tax2win is amongst the top 25 emerging startups of Asia and authorized ERI by the Income Tax Department. In the past, he worked in EY and comes with wide industry experience from telecom, retail to manufacturing to entertainment where he has handled various national and international assignments.