What products are classified under HSN 71022110 ?
It includes Other Precious Stones – Worked
HSN Code 71022110 represents Diamonds – Unworked under GST classification. This code helps businesses identify Diamonds – Unworked correctly for billing, taxation, and trade. With HSN Code 71022110, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Diamonds – Unworked.
HSN Code 71022110 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 71 | Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin | 7102 | Diamonds, whether or not worked, but not mounted or set | Industrial : Unworked or simply sawn, cleaved or bruted: Sorted | 0.125% | 0.125% | 0.25% | 0% |
| 71 | Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin | 7102 | Diamonds, whether or not worked, but not mounted or set | Industrial : Unworked or simply sawn, cleaved or bruted: Sorted | 0.125% | 0.125% | 0.25% | 0% |
Description of goods
Industrial : Unworked or simply sawn, cleaved or bruted: Sorted
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 Chapter
7102 – Diamonds, whether or not worked, but not mounted or set
Description of goods
Industrial : Unworked or simply sawn, cleaved or bruted: Sorted
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 Chapter
7102 – Diamonds, whether or not worked, but not mounted or set
Diamonds – Unworked does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Unsorted | |
| Unsorted | |
| Industrial : Unworked or simply sawn, cleaved or bruted: Unsorted | |
| Industrial : Unworked or simply sawn, cleaved or bruted: Unsorted | |
| Industrial : Other : Crushed | |
| Industrial : Other : Crushed | |
| Industrial : Other : Crushed (other than those specified in .125% rate entry ) | |
| Industrial : Other : Crushed (other than those specified in .125% rate entry ) | |
| Industrial : Other : Other | |
| Industrial : Other : Other | |
| Industrial : Other : Other (other than those specified in .125% rate entry ) | |
| Industrial : Other : Other (other than those specified in .125% rate entry ) | |
| Non-industrial : Unworked or simply sawn, cleaved or bruted | |
| Non-industrial : Unworked or simply sawn, cleaved or bruted | |
| Non-industrial : Others : Diamond, cut or otherwise worked but not mounted or set | |
| Non-industrial : Others : Diamond, cut or otherwise worked but not mounted or set | |
| Non-industrial : Others : Diamond, cut or otherwise worked but not mounted or set (other than those specified in .125% rate entry ) | |
| Non-industrial : Others : Diamond, cut or otherwise worked but not mounted or set (other than those specified in .125% rate entry ) | |
| Non-industrial : Others : Other | |
| Non-industrial : Others : Other | |
| Non-industrial : Others : Other (other than those specified in .125% rate entry ) | |
| Non-industrial : Others : Other (other than those specified in .125% rate entry ) |
Unsorted
Unsorted
Industrial : Unworked or simply sawn, cleaved or bruted: Unsorted
Industrial : Unworked or simply sawn, cleaved or bruted: Unsorted
Industrial : Other : Crushed
Industrial : Other : Crushed
Industrial : Other : Crushed (other than those specified in .125% rate entry )
Industrial : Other : Crushed (other than those specified in .125% rate entry )
Industrial : Other : Other
Industrial : Other : Other
Industrial : Other : Other (other than those specified in .125% rate entry )
Industrial : Other : Other (other than those specified in .125% rate entry )
Non-industrial : Unworked or simply sawn, cleaved or bruted
Non-industrial : Unworked or simply sawn, cleaved or bruted
Non-industrial : Others : Diamond, cut or otherwise worked but not mounted or set
Non-industrial : Others : Diamond, cut or otherwise worked but not mounted or set
Non-industrial : Others : Diamond, cut or otherwise worked but not mounted or set (other than those specified in .125% rate entry )
Non-industrial : Others : Diamond, cut or otherwise worked but not mounted or set (other than those specified in .125% rate entry )
Non-industrial : Others : Other
Non-industrial : Others : Other
Non-industrial : Others : Other (other than those specified in .125% rate entry )
Non-industrial : Others : Other (other than those specified in .125% rate entry )
It includes Other Precious Stones – Worked
Under HSN 71022110, Diamonds – Unworked attracts Varies when sold in taxable form. Describe the exact form on the invoice.
e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.
For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Diamonds – Unworked; Nil for exempt items if applicable).
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.