- Section 14 – Natural Or Cultured Pearls, Precious Or Semi-Precious Stones, Precious Metals Clad With Precious Metal And Articles Thereof; Imitation Jewellery; Coin
- Chapter 71 – Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin
- Sub-Chapters under Chapter 71
- Case Laws Related to Chapter 71
- Important Disclaimer
71 HSN Code: Natural Pearls & Metals
HSN Chapter 71 represents Natural Pearls & Metals under GST classification. This code helps businesses identify Natural Pearls & Metals correctly for billing, taxation, and trade purposes. With HSN Chapter 71, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Natural Pearls & Metals.
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Sub Chapters under HSN Chapter 71
Following Sub Chapters fall under HSN Chapter 71:
| Sub Chapter | New GST Rate | Old GST Rate | Description |
|---|---|---|---|
| 18% | 18% | 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 | |
| 12% | 12% | Diamonds, whether or not worked, but not mounted or set | |
| 3% | 3% | 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" | |
| 0% | 0% | 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 | |
| 0% | 0% | Dust and powder of natural or synthetic precious or semi-precious stones | |
| 0% | 0% | Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form | |
| 3% | 3% | Base metals clad with silver, not further worked than semi-manufactured | |
| 3% | 3% | Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form | |
| 3% | 3% | Base metals or silver, clad with gold, not further worked than semi-manufactured | |
| 3% | 3% | Platinum, unwrought or in semi-manufactured form, or in powder form | |
| 3% | 3% | Base metals, silver or gold, clad with platinum, not further worked than semimanufactured | |
| 3% | 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 other than goods of heading 8549 | |
| 3% | 3% | Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal | |
| 3% | 3% | Articles of goldsmiths’ or silversmiths’ wares and parts thereof, of precious metal or of metal clad with precious metal | |
| 3% | 3% | Other articles of precious metal or of metal clad with precious metal | |
| 3% | 3% | Articles of natural or cultured pearls, precious or semi-precious stones(natural, synthetic or reconstructed) | |
| 3% | 3% | Imitation jewellery | |
| 3% | 3% | Coin |
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
Diamonds, whether or not worked, but not mounted or set
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"
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
Dust and powder of natural or synthetic precious or semi-precious stones
Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form
Base metals clad with silver, not further worked than semi-manufactured
Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form
Base metals or silver, clad with gold, not further worked than semi-manufactured
Platinum, unwrought or in semi-manufactured form, or in powder form
Base metals, silver or gold, clad with platinum, not further worked than semimanufactured
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
Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal
Articles of goldsmiths’ or silversmiths’ wares and parts thereof, of precious metal or of metal clad with precious metal
Other articles of precious metal or of metal clad with precious metal
Articles of natural or cultured pearls, precious or semi-precious stones(natural, synthetic or reconstructed)
Wrong HSN codes causing GST errors? BUSY auto-applies the correct code & rate on desktop and mobile.
Case Laws Related to Chapter 71
| Order Number | Description |
|---|---|
| Garware Industries Limited (AAR (Authority For Advance Ruling), Maharashtra) | |
| Gandour India Food Processing Private Limited (AAR (Authority For Advance Ruling), Telangana) | |
| Dachepalli Printers (AAR (Authority For Advance Ruling), Telangana) | |
| White Gold Bullion Private Limited (AAR (Authority For Advance Ruling), Karnataka) | |
| The Deputy Conservator Of Forests, Bangalore Urban Division (AAAR (Appellate Authority For Advance Ruling), Karnataka) | |
| M.D. Mohta (AAR (Authority For Advance Ruling), West Bengal) | |
| Pooja Enterprise(Nishith Vipinchandra Shah) (AAAR (Appellate Authority For Advance Ruling), Gujarat) | |
| Oerlikon Balzers India Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra) | |
| M/S. House Of Marigold (AAR (Authority For Advance Ruling), Gujarat) | |
| House Of Marigold (AAAR (Appellate Authority For Advance Ruling), Gujarat) | |
| Safset Agencies Pvt. Ltd (AAR (Authority For Advance Ruling), Maharashtra) | |
| Acrymold (AAR (Authority For Advance Ruling), Maharashtra) | |
| Enp Techno Engineers (AAR (Authority For Advance Ruling), Gujarat) | |
| M/S. Inventaa Led Lights Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Best Money Gold Jewellery Limited (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Fine Electro Coating (AAR (Authority For Advance Ruling), Maharashtra) | |
| Sleevco Traders (Shri Alok Gupta) (Allahabad High Court, Uttar Pradesh) | |
| M/S. Electroplating And Metal Finishers (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Ionbond Coatings Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra) | |
| Rishabh Garg Raghav Garg Huf (AAR (Authority For Advance Ruling), Uttar Pradesh) | |
| Ananta Synthetic Innovations (AAR (Authority For Advance Ruling), Gujarat) | |
| Sutapa Sutradhar (AAR (Authority For Advance Ruling), Kerala) | |
| M/S Shree Ashapuri Touch Refinery (AAR (Authority For Advance Ruling), Gujarat) | |
| Sukhi Printpack Llp (AAR (Authority For Advance Ruling), Karnataka) | |
| Gujarat Raffia Industries Limited (AAR (Authority For Advance Ruling), Gujarat) | |
| Trelleborg Marine Systems India Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat) | |
| Borgwarner Morse Systems India Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| M/S. Attica Gold Pvt. Limited (AAR (Authority For Advance Ruling), Karnataka) | |
| Agrometal Vendibles Private Limited (Gujarat High Court, Gujarat) | |
| Jcp Agro Process P Ltd. (AAR (Authority For Advance Ruling), Gujarat) | |
| Maheshwari Stone Supplying Company (AAAR (Appellate Authority For Advance Ruling), Telangana) | |
| Aabhushan Jewellers Pvt. Ltd. (AAR (Authority For Advance Ruling), West Bengal) | |
| Shri M. Srinivas (Naa (National Anti Profiteering Authority), ) | |
| Astaguru Auction House Private Limited (AAR (Authority For Advance Ruling), Maharashtra) | |
| Hafele India Private Limited (AAR (Authority For Advance Ruling), Maharashtra) |
Garware Industries Limited (AAR (Authority For Advance Ruling), Maharashtra)
Gandour India Food Processing Private Limited (AAR (Authority For Advance Ruling), Telangana)
Dachepalli Printers (AAR (Authority For Advance Ruling), Telangana)
White Gold Bullion Private Limited (AAR (Authority For Advance Ruling), Karnataka)
The Deputy Conservator Of Forests, Bangalore Urban Division (AAAR (Appellate Authority For Advance Ruling), Karnataka)
M.D. Mohta (AAR (Authority For Advance Ruling), West Bengal)
Pooja Enterprise(Nishith Vipinchandra Shah) (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Oerlikon Balzers India Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
M/S. House Of Marigold (AAR (Authority For Advance Ruling), Gujarat)
House Of Marigold (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Safset Agencies Pvt. Ltd (AAR (Authority For Advance Ruling), Maharashtra)
Acrymold (AAR (Authority For Advance Ruling), Maharashtra)
Enp Techno Engineers (AAR (Authority For Advance Ruling), Gujarat)
M/S. Inventaa Led Lights Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Best Money Gold Jewellery Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Fine Electro Coating (AAR (Authority For Advance Ruling), Maharashtra)
Sleevco Traders (Shri Alok Gupta) (Allahabad High Court, Uttar Pradesh)
M/S. Electroplating And Metal Finishers (AAR (Authority For Advance Ruling), Tamil Nadu)
Ionbond Coatings Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Rishabh Garg Raghav Garg Huf (AAR (Authority For Advance Ruling), Uttar Pradesh)
Ananta Synthetic Innovations (AAR (Authority For Advance Ruling), Gujarat)
Sutapa Sutradhar (AAR (Authority For Advance Ruling), Kerala)
M/S Shree Ashapuri Touch Refinery (AAR (Authority For Advance Ruling), Gujarat)
Sukhi Printpack Llp (AAR (Authority For Advance Ruling), Karnataka)
Gujarat Raffia Industries Limited (AAR (Authority For Advance Ruling), Gujarat)
Trelleborg Marine Systems India Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Borgwarner Morse Systems India Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
M/S. Attica Gold Pvt. Limited (AAR (Authority For Advance Ruling), Karnataka)
Agrometal Vendibles Private Limited (Gujarat High Court, Gujarat)
Jcp Agro Process P Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Maheshwari Stone Supplying Company (AAAR (Appellate Authority For Advance Ruling), Telangana)
Aabhushan Jewellers Pvt. Ltd. (AAR (Authority For Advance Ruling), West Bengal)
Shri M. Srinivas (Naa (National Anti Profiteering Authority), )
Astaguru Auction House Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
Hafele India Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
Important Disclaimer
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.