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TaxReply India Pvt Ltd

HSN Codes and GST Rates of Chapter 71

Natural or cultured pearls, precious or semi-precious stones, precious metals, metalsclad with precious metal, and articles thereof; imitation jewellery; coin

HSN Code HSN Description GST Rate

Chapter 71

 		Natural or cultured pearls, precious or semi-precious stones, precious metals, metalsclad with precious metal, and articles thereof; imitation jewellery; coin

I. NATURAL OR CULTURED PEARLS AND PRECIOUS OR SEMI-PRECIOUS STONES

7101

 		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

710110

 		- Natural pearls :

71011010

 		--- Unworked

71011020

 		--- Worked

- Cultured pearls :

71012100

 		-- Unworked

71012200

 		-- Worked

7102

 		DIAMONDS , WHETHER OR NOT WORKED, BUT NOT MOUNTED OR SET

71021000

 		- Unsorted

- Industrial :

710221

 		-- Unworked or simply sawn, cleaved or bruted:

71022110

 		--- Sorted

71022120

 		--- Unsorted

710229

 		-- Other :

71022910

 		--- Crushed

71022990

 		--- Other

- Non-industrial :

71023100

 		-- Unworked or simply sawn, cleaved or bruted

710239

 		-- Others :

71023910

 		--- Diamond, cut or otherwise worked but not mounted or set

71023990

 		--- Other

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

7104

 		SYNTHETIC OR RECONSTRUCTED PRECIOUS OR SEMI -PRECIOUS STONES , WHETHER OR NOT WORKED OR GRADED BUT NOT STRUNG, MOUNTED OR SET; UNGRADED SYNTHETIC OR RECONSTRUCTED PRECIOUS OR SEMI-PRECIOUS STONES, TEMPORARILY STRUNG FOR CONVENIENCE OF TRANSPORT

71041000

 		- Piezo-electric quartz

- Other, unworked or simply sawn or roughly shaped:

710421

 		-- Diamonds :

71042110

 		--- Industrial

71042120

 		--- Non-industrial

71042900

 		-- Other

- Other:

710491

 		-- Diamonds :

71049110

 		--- Industrial

71049120

 		--- Non-industrial

71049900

 		-- Other

7105

 		DUST AND POWDER OF NATURAL OR SYNTHETIC PRECIOUS OR SEMI -PRECIOUS STONES

710510

 		- Of diamonds :

71051010

 		--- Of heading 7102

71051020

 		--- Of heading 7104

71059000

 		- Other

II. PRECIOUS METALS AND METALS CLAD WITH PRECIOUS METAL

7106

 		SILVER (INCLUDING SILVER PLATED WITH GOLD OR PLATINUM) , UNWROUGHT OR IN SEMI -MANUFACTURED FORMS , OR IN POWDER FORM

71061000

 		- Powder

- Other :

710691

 		-- Unwrought:

71069110

 		--- Grains

71069120

 		--- Containing 99.9 per cent. or more by weight of silver

71069190

 		--- Other

710692

 		-- Semi-manufactured :

71069210

 		--- Sheets, plates, strips, tubes and pipes

--- Bar:

71069221

 		---- Containing 99.9 per cent. or more by weight of silver

71069229

 		---- Other

71069290

 		--- Other

71070000

 		BASE METALS CLAD WITH SILVER, NOT FURTHER WORKED THAN SEMI-MANUFACTURED

7108

 		GOLD (INCLUDING GOLD PLATED WITH PLATINUM) UNWROUGHT OR IN SEMI -MANUFACTURED FORMS , OR IN POWDER FORM

- Non-monetary :

71081100

 		-- Powder

710812

 		-- Other unwrought forms:

71081210

 		--- Containing 99.5 per cent. or more by weight of gold

71081290

 		--- Other

710813

 		-- Other semi-manufactured forms:

71081310

 		--- Containing 99.5 per cent. or more by weight of gold

71081390

 		--- Other

71082000

 		- Monetary

71090000

 		BASE METALS OR SILVER, CLAD WITH GOLD, NOT FURTHER WORKED THAN SEMI-MANUFACTURED

7110

 		PLATINUM, UNWROUGHT OR IN SEMI -MANUFACTURED FORM, OR IN POWDER FORM

- Platinum :

711011

 		-- Unwrought or in powder form:

--- Unwrought form:

71101111

 		---- Containing 99.0 per cent. or more by weight of platinum

71101119

 		---- Other

--- In powder form:

71101121

 		---- Containing 99.0 per cent. or more by weight of platinum

71101129

 		---- Other

711019

 		-- Other:

71101910

 		---- Containing 99.0 per cent. or more by weight of platinum

71101990

 		---- Other

- Palladium:

71102100

 		-- Unwrought or in powder form

71102900

 		-- Other

- Rhodium :

71103100

 		-- Unwrought or in powder from

71103900

 		-- Other

- Iridium, osmium and ruthenium :

71104100

 		-- Unwrought or in powder from

71104900

 		-- Other

71110000

 		BASE METALS , SILVER OR GOLD , CLAD WITH PLATINUM, NOT FURTHER WORKED THAN SEMI -MANUFACTURED

7112

 		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 OTHER THAN GOODS OF HEADING 8549

71123000

 		- Ash containing precious metal or precious metal compounds

- Other :

71129100

 		-- Of gold, including metal clad with gold but excluding sweepings containing other precious metals

71129200

 		-- Of platinum, including metal clad with platinum but excluding sweepings containing other precious metals

711299

 		-- Other :

71129910

 		--- Of silver, including metal clad with silver but excluding sweepings containing other precious metals

71129920

 		--- Sweepings containing gold or silver

71129990

 		--- Other

III. JEWELLERY, GOLDSMITHS’ AND SILVERSMITHS’ WARES AND OTHER ARTICLES

7113

 		ARTICLES OF JEWELLERY AND PARTS THEREOF, OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL

- Of precious metal whether or not plated or clad with precious metal:

711311

 		-- Of silver, whether or not plated or clad with other precious metal:

71131110

 		--- Jewellery with filigree work

71131130

 		--- Other articles of Jewellery

--- Other jewellery :

71131141

 		---- Unstudded

71131142

 		---- Studded with pearls

71131143

 		---- Studded with diamonds of heading 7102

71131144

 		---- Studded with diamonds of heading 7104

71131145

 		---- Studded with other precious and semi-precious stones

71131149

 		---- Other

71131190

 		--- Parts

711319

 		-- Of other precious metal, whether or not plated or clad with precious metal :

--- Of gold:

71131911

 		---- Unstudded

71131912

 		---- Studded with pearls

71131913

 		---- Studded with diamonds of heading 7102

71131914

 		---- Studded with diamonds of heading 7104

71131915

 		---- Studded with other precious and semi-precious stones

71131919

 		---- Other

--- Of platinum :

71131921

 		---- Unstudded

71131922

 		---- Studded with pearls

71131923

 		---- Studded with diamonds of heading 7102

71131924

 		---- Studded with diamonds of heading 7104

71131925

 		---- Studded with other precious and semi-precious stones

71131929

 		---- Other

71131960

 		--- Parts

71131990

 		--- Other

71132000

 		- Of base metal clad with precious metal

7114

 		ARTICLES OF GOLDSMITHS ’ OR SILVERSMITHS’ WARES AND PARTS THEREOF, OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL

- Of precious metal, whether or not plated or clad with precious metal :

711411

 		-- Of silver, whether or not plated or clad with precious metal :

71141110

 		--- Articles

71141120

 		--- Parts

711419

 		-- Of other precious metal, whether or not plated or clad with precious metal :

71141910

 		--- Articles of gold

71141920

 		--- Articles of platinum

71141930

 		--- Parts

711420

 		- Of base metal clad with precious metal :

71142010

 		--- Articles clad with gold

71142020

 		--- Other articles

71142030

 		--- Parts

7115

 		OTHER ARTICLES OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL

71151000

 		- Catalysts in the from of wire cloth or grill, of platinum

711590

 		- Other:

71159010

 		--- Laboratory and industrial articles of precious metal

71159020

 		--- Spinneret’s made mainly of gold

71159090

 		--- Other

7116

 		ARTICLES OF NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI -PRECIOUS STONES (NATURAL, SYNTHETIC OR RECONSTRUCTED)

71161000

 		- Of natural or cultured pearls

71162000

 		- Of precious or semi-precious stones (natural, synthetic or reconstructed)

7117

 		IMITATION JEWELLERY

- Of base metal, whether or not plated with precious metal :

71171100

 		-- Cuff-links and studs

711719

 		-- Other :

71171910

 		--- Bangles

71171920

 		--- German silver jewellery

71171990

 		--- Other

711790

 		- Other :

71179010

 		--- Jewellery studded with imitation pearls or imitation or synthetic stones

71179090

 		--- Other

7118

 		COIN

71181000

 		- Coin (other than gold coin), not being legal tender

71189000

 		- Other