Description of Goods for HSN 71021000

HSN Code 71021000 relates to the following description:

Chapter Number
Chapter Name
Sub Chapter Number
Sub Chapter Name
Description of Goods
CGST
(%)
SGST
(%)
IGST
(%)
CESS
(%)
Chapter Number
71
Chapter Name
Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin
Sub Chapter Number
7102
Sub Chapter Name
Diamonds, whether or not worked, but not mounted or set
Description of Goods
Unsorted
CGST (%)
0.125
SGST (%)
0.125
IGST (%)
0.25
CESS (%)
0
Chapter Number
71
Chapter Name
Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin
Sub Chapter Number
7102
Sub Chapter Name
Diamonds, whether or not worked, but not mounted or set
Description of Goods
Unsorted
CGST (%)
0.125
SGST (%)
0.125
IGST (%)
0.25
CESS (%)
0

What does HSN Code 71021000 not include?

HSN Code 71021000 does not include products with the following descriptions:

HSN Code
Description
HSN Code
71022110
Description
Industrial : Unworked or simply sawn, cleaved or bruted: Sorted
HSN Code
71022120
Description
Industrial : Unworked or simply sawn, cleaved or bruted: Unsorted
HSN Code
71022910
Description
Industrial : Other : Crushed
HSN Code
71022910
Description
Industrial : Other : Crushed (other than those specified in .125% rate entry )
HSN Code
71022990
Description
Industrial : Other : Other
HSN Code
71022990
Description
Industrial : Other : Other (other than those specified in .125% rate entry )
HSN Code
71023100
Description
Non-industrial : Unworked or simply sawn, cleaved or bruted
HSN Code
71023910
Description
Non-industrial : Others : Diamond, cut or otherwise worked but not mounted or set
HSN Code
71023910
Description
Non-industrial : Others : Diamond, cut or otherwise worked but not mounted or set (other than those specified in .125% rate entry )
HSN Code
71023990
Description
Non-industrial : Others : Other
HSN Code
71023990
Description
Non-industrial : Others : Other (other than those specified in .125% rate entry )

Case Laws Related to HSN 71021000

Order Number
Description
Order Number
34/2020
Description
SHRI M. SRINIVAS vs. M/S. VIJETHA SUPERMARKETS PVT. LTD. (National Anti Profiteering Authority)

Important Disclaimer

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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