- 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
- 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.
Wrong HSN codes causing GST errors? BUSY auto-applies the correct code & rate on desktop and mobile.
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)
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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.