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
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)
Description
IONBOND COATINGS PVT. LTD. (Authority for Advance Ruling, Maharashtra)
Description
ASTAGURU AUCTION HOUSE PRIVATE LIMITED (Authority for Advance Ruling, Maharashtra)
Description
OERLIKON BALZERS INDIA PVT. LTD. (Authority for Advance Ruling, Maharashtra)
Description
FINE ELECTRO COATING (Authority for Advance Ruling, Maharashtra)
Description
GARWARE INDUSTRIES LIMITED (Authority for Advance Ruling, Maharashtra)
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)
Description
HOUSE OF MARIGOLD (Appellate Authority for Advance Ruling, Gujrat)
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)
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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