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Chapter 71: Natural Pearls & Metals HSN Code

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Sub Chapters under Natural Pearls & Metals

The following Sub Chapters fall under HSN Chapter 71:

Sub Chapter
New GST Rate
Old GST Rate
Description
Sub Chapter
7101
New GST Rate
18%
Old GST Rate
18%
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
New GST Rate
12%
Old GST Rate
12%
Description
Diamonds, whether or not worked, but not mounted or set
Sub Chapter
7103
New GST Rate
3%
Old GST Rate
3%
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
New GST Rate
0%
Old GST Rate
0%
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
New GST Rate
0%
Old GST Rate
0%
Description
Dust and powder of natural or synthetic precious or semi-precious stones
Sub Chapter
7106
New GST Rate
0%
Old GST Rate
0%
Description
Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form
Sub Chapter
7107
New GST Rate
3%
Old GST Rate
3%
Description
Base metals clad with silver, not further worked than semi-manufactured
Sub Chapter
7108
New GST Rate
3%
Old GST Rate
3%
Description
Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form
Sub Chapter
7109
New GST Rate
3%
Old GST Rate
3%
Description
Base metals or silver, clad with gold, not further worked than semi-manufactured
Sub Chapter
7110
New GST Rate
3%
Old GST Rate
3%
Description
Platinum, unwrought or in semi-manufactured form, or in powder form
Sub Chapter
7111
New GST Rate
3%
Old GST Rate
3%
Description
Base metals, silver or gold, clad with platinum, not further worked than semimanufactured
Sub Chapter
7112
New GST Rate
3%
Old GST Rate
3%
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
New GST Rate
3%
Old GST Rate
3%
Description
Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal
Sub Chapter
7114
New GST Rate
3%
Old GST Rate
3%
Description
Articles of goldsmiths’ or silversmiths’ wares and parts thereof, of precious metal or of metal clad with precious metal
Sub Chapter
7115
New GST Rate
3%
Old GST Rate
3%
Description
Other articles of precious metal or of metal clad with precious metal
Sub Chapter
7116
New GST Rate
3%
Old GST Rate
3%
Description
Articles of natural or cultured pearls, precious or semi-precious stones(natural, synthetic or reconstructed)
Sub Chapter
7117
New GST Rate
3%
Old GST Rate
3%
Description
Imitation jewellery
Sub Chapter
7118
New GST Rate
3%
Old GST Rate
3%
Description
Coin

Case Laws Related to Chapter 71

Order Number
Description
Order Number
GST-ARA-107/2019-20/B-73
Description
Garware Industries Limited (AAR (Authority For Advance Ruling), Maharashtra)
Order Number
53/2022
Description
Gandour India Food Processing Private Limited (AAR (Authority For Advance Ruling), Telangana)
Order Number
55/2022
Description
Dachepalli Printers (AAR (Authority For Advance Ruling), Telangana)
Order Number
KAR ADRG 20/2023
Description
White Gold Bullion Private Limited (AAR (Authority For Advance Ruling), Karnataka)
Order Number
KAR/AAAR-15/2019-20
Description
The Deputy Conservator Of Forests, Bangalore Urban Division (AAAR (Appellate Authority For Advance Ruling), Karnataka)
Order Number
08/WBAAR/2018-19
Description
M.D. Mohta (AAR (Authority For Advance Ruling), West Bengal)
Order Number
GUJ/GAAAR/APPEAL/2021/14
Description
Pooja Enterprise(Nishith Vipinchandra Shah) (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Order Number
GST-ARA-102/2019-20/B-107
Description
Oerlikon Balzers India Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Order Number
GUJ/GAAR/R/2018/20
Description
M/S. House Of Marigold (AAR (Authority For Advance Ruling), Gujarat)
Order Number
GUJ/GAAAR/Appeal/2019/03
Description
House Of Marigold (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Order Number
GST-ARA-86/2018-19/B-07
Description
Safset Agencies Pvt. Ltd (AAR (Authority For Advance Ruling), Maharashtra)
Order Number
GST-ARA-12/2017/B-15
Description
Acrymold (AAR (Authority For Advance Ruling), Maharashtra)
Order Number
GUJ/GAAR/R/89/2020
Description
Enp Techno Engineers (AAR (Authority For Advance Ruling), Gujarat)
Order Number
TN/21/AAR/2020
Description
M/S. Inventaa Led Lights Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Order Number
TN/16/ARA/2022
Description
Best Money Gold Jewellery Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Order Number
GST-ARA-81/2019-20/B-70
Description
Fine Electro Coating (AAR (Authority For Advance Ruling), Maharashtra)
Order Number
Writ Tax No. - 464 of 2021
Description
Sleevco Traders (Shri Alok Gupta) (Allahabad High Court, Uttar Pradesh)
Order Number
TN/06/AAR/2020
Description
M/S. Electroplating And Metal Finishers (AAR (Authority For Advance Ruling), Tamil Nadu)
Order Number
GST-ARA-41/2020-21/B-28
Description
Ionbond Coatings Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Order Number
Order No. 55
Description
Rishabh Garg Raghav Garg Huf (AAR (Authority For Advance Ruling), Uttar Pradesh)
Order Number
GUJ/GAAR/R/107/2020
Description
Ananta Synthetic Innovations (AAR (Authority For Advance Ruling), Gujarat)
Order Number
KER/18/2018
Description
Sutapa Sutradhar (AAR (Authority For Advance Ruling), Kerala)
Order Number
GUJ/GAAR/R/104/2020
Description
M/S Shree Ashapuri Touch Refinery (AAR (Authority For Advance Ruling), Gujarat)
Order Number
KAR ADRG 36/2019
Description
Sukhi Printpack Llp (AAR (Authority For Advance Ruling), Karnataka)
Order Number
GUJ/GAAR/R/87/2020
Description
Gujarat Raffia Industries Limited (AAR (Authority For Advance Ruling), Gujarat)
Order Number
GUJ/GAAR/R/14/2021
Description
Trelleborg Marine Systems India Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Order Number
17/AAR/2018
Description
Borgwarner Morse Systems India Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Order Number
KAR ADRG 15/2020
Description
M/S. Attica Gold Pvt. Limited (AAR (Authority For Advance Ruling), Karnataka)
Order Number
R/SPECIAL CIVIL APPLICATION NO. 6919 of 2022
Description
Agrometal Vendibles Private Limited (Gujarat High Court, Gujarat)
Order Number
GUJ/GAAR/R/2023/11
Description
Jcp Agro Process P Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Order Number
AAAR/01/2018 (A.R.)
Description
Maheshwari Stone Supplying Company (AAAR (Appellate Authority For Advance Ruling), Telangana)
Order Number
WBAAR-25 of 2022 Order No. 23/WBAAR/2022-23
Description
Aabhushan Jewellers Pvt. Ltd. (AAR (Authority For Advance Ruling), West Bengal)
Order Number
34/2020
Description
Shri M. Srinivas (Naa (National Anti Profiteering Authority), )
Order Number
GST-ARA-40/2020-21/B-27
Description
Astaguru Auction House Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
Order Number
GST-ARA-10/2017/B-13
Description
Hafele India Private Limited (AAR (Authority For Advance Ruling), Maharashtra)

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