Guide to HSN Chapter 71

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    Sub Chapters under HSN Chapter 71

    The following Sub Chapters fall under HSN Chapter 71:

    Sub Chapter
    Description
    Sub Chapter
    7101
    Description
    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
    Sub Chapter
    7102
    Description
    Diamonds, whether or not worked, but not mounted or set
    Sub Chapter
    7103
    Description
    Synthetic or reconstructed precious or semiprecious stones [other than diamonds], whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semiprecious stones [other than diamonds], temporarily strung for convenience of transport; synthetic or reconstructed diamonds, unworked or simply sawn or roughly shaped"
    Sub Chapter
    7104
    Description
    Synthetic or reconstructed precious or semiprecious 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
    Sub Chapter
    7105
    Description
    Dust and powder of natural or synthetic precious or semi-precious stones
    Sub Chapter
    7106
    Description
    Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form
    Sub Chapter
    7107
    Description
    Base metals clad with silver, not further worked than semi-manufactured
    Sub Chapter
    7108
    Description
    Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form
    Sub Chapter
    7109
    Description
    Base metals or silver, clad with gold, not further worked than semi-manufactured
    Sub Chapter
    7110
    Description
    Platinum, unwrought or in semi-manufactured form, or in powder form
    Sub Chapter
    7111
    Description
    Base metals, silver or gold, clad with platinum, not further worked than semimanufactured
    Sub Chapter
    7112
    Description
    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
    Sub Chapter
    7113
    Description
    Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal
    Sub Chapter
    7114
    Description
    Articles of goldsmiths’ or silversmiths’ wares and parts thereof, of precious metal or of metal clad with precious metal
    Sub Chapter
    7115
    Description
    Other articles of precious metal or of metal clad with precious metal
    Sub Chapter
    7116
    Description
    Articles of natural or cultured pearls, precious or semi-precious stones(natural, synthetic or reconstructed)
    Sub Chapter
    7117
    Description
    Imitation jewellery
    Sub Chapter
    7118
    Description
    Coin

    Case Laws Related to Chapter 71

    Order Number
    Description
    Order Number
    Writ Tax No. – 464 of 2021
    Description
    SLEEVCO TRADERS (SHRI ALOK GUPTA) vs. ADDITIONAL COMMISSIONER GRADE- 2 (APPEAL) FIFTH, COMMERCIAL TAX AND OTHERS (Allahabad High Court)
    Order Number
    TN/16/ARA/2022
    Description
    BEST MONEY GOLD JEWELLERY LIMITED (Authority for Advance Ruling, Tamilnadu)
    Order Number
    GST-ARA-41/2020-21/B-28
    Description
    IONBOND COATINGS PVT. LTD. (Authority for Advance Ruling, Maharashtra)
    Order Number
    GST-ARA-40/2020-21/B-27
    Description
    ASTAGURU AUCTION HOUSE PRIVATE LIMITED (Authority for Advance Ruling, Maharashtra)
    Order Number
    GST-ARA-102/2019-20/B-107
    Description
    OERLIKON BALZERS INDIA PVT. LTD. (Authority for Advance Ruling, Maharashtra)
    Order Number
    GST-ARA-81/2019-20/B-70
    Description
    FINE ELECTRO COATING (Authority for Advance Ruling, Maharashtra)
    Order Number
    GST-ARA-107/2019-20/B-73
    Description
    GARWARE INDUSTRIES LIMITED (Authority for Advance Ruling, Maharashtra)
    Order Number
    GUJ/GAAAR/APPEAL/2021/14
    Description
    POOJA ENTERPRISE(NISHITH VIPINCHANDRA SHAH) (Appellate Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAR/R/14/2021
    Description
    TRELLEBORG MARINE SYSTEMS INDIA PVT. LTD. (Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAR/R/107/2020
    Description
    ANANTA SYNTHETIC INNOVATIONS (Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAR/R/104/2020
    Description
    M/S SHREE ASHAPURI TOUCH REFINERY (Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAR/R/89/2020
    Description
    ENP TECHNO ENGINEERS (Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAR/R/87/2020
    Description
    GUJARAT RAFFIA INDUSTRIES LIMITED (Authority for Advance Ruling, Gujrat)
    Order Number
    TN/21/AAR/2020
    Description
    M/S. INVENTAA LED LIGHTS PRIVATE LIMITED (Authority for Advance Ruling, Tamilnadu)
    Order Number
    KAR ADRG 15/2020
    Description
    M/S. ATTICA GOLD PVT. LIMITED (Authority for Advance Ruling, Karnataka)
    Order Number
    KAR/AAAR-15/2019-20
    Description
    THE DEPUTY CONSERVATOR OF FORESTS, BANGALORE URBAN DIVISION (Appellate Authority for Advance Ruling, Karnataka)
    Order Number
    Order No. 55
    Description
    RISHABH GARG RAGHAV GARG HUF (Authority for Advance Ruling, Uttar Pradesh)
    Order Number
    TN/06/AAR/2020
    Description
    M/S. ELECTROPLATING AND METAL FINISHERS (Authority for Advance Ruling, Tamilnadu)
    Order Number
    KAR ADRG 36/2019
    Description
    SUKHI PRINTPACK LLP (Authority for Advance Ruling, Karnataka)
    Order Number
    GUJ/GAAAR/Appeal/2019/03
    Description
    HOUSE OF MARIGOLD (Appellate Authority for Advance Ruling, Gujrat)
    Order Number
    GST-ARA-86/2018-19/B-07
    Description
    SAFSET AGENCIES PVT. LTD (Authority for Advance Ruling, Maharashtra)
    Order Number
    17/AAR/2018
    Description
    BORGWARNER MORSE SYSTEMS INDIA PRIVATE LIMITED (Authority for Advance Ruling, Tamilnadu)
    Order Number
    GUJ/GAAR/R/2018/20
    Description
    M/S. HOUSE OF MARIGOLD (Authority for Advance Ruling, Gujrat)
    Order Number
    AAAR/01/2018 (A.R.)
    Description
    MAHESHWARI STONE SUPPLYING COMPANY (Appellate Authority for Advance Ruling, Telangana)
    Order Number
    08/WBAAR/2018-19
    Description
    M.D. MOHTA (Authority for Advance Ruling, West Bengal)
    Order Number
    GST-ARA-12/2017/B-15
    Description
    ACRYMOLD (Authority for Advance Ruling, Maharashtra)
    Order Number
    GST-ARA-10/2017/B-13
    Description
    HAFELE INDIA PRIVATE LIMITED (Authority for Advance Ruling, Maharashtra)
    Order Number
    34/2020
    Description
    SHRI M. SRINIVAS vs. M/S. VIJETHA SUPERMARKETS PVT. LTD. (National Anti Profiteering Authority)
    Order Number
    R/SPECIAL CIVIL APPLICATION NO. 6919 of 2022
    Description
    AGROMETAL VENDIBLES PRIVATE LIMITED vs. STATE OF GUJARAT (Gujarat High Court)
    Order Number
    KER/18/2018
    Description
    SUTAPA SUTRADHAR (Authority for Advance Ruling, Kerala)

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    The entire content on this page has been arranged to the best of the author’s understanding and is subject to periodic updates as per the law for the time being in force. The above 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 cannot be ruled out. Busy Infotech Private Ltd. and its associates will not be held responsible for any loss or damage arising from any inaccurate or incomplete information in this document. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

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