What products are classified under HSN 71022910 ?
It includes Cut or Worked Non-Industrial Diamonds
HSN Code 71022910 represents Other Precious Stones – Unworked under GST classification. This code helps businesses identify Other Precious Stones – Unworked correctly for billing, taxation, and trade. With HSN Code 71022910, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other Precious Stones – Unworked.
HSN Code 71022910 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 : Other : Crushed | 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 : Other : Crushed | 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 : Other : Crushed (other than those specified in .125% rate entry ) | 0.75% | 0.75% | 1.5% | 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 : Other : Crushed (other than those specified in .125% rate entry ) | 0.75% | 0.75% | 1.5% | 0% |
Description of goods
Industrial : Other : Crushed
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 : Other : Crushed
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 : Other : Crushed (other than those specified in .125% rate entry )
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 : Other : Crushed (other than those specified in .125% rate entry )
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
Other Precious Stones – Unworked does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Unsorted | |
| Unsorted | |
| Industrial : Unworked or simply sawn, cleaved or bruted: Sorted | |
| Industrial : Unworked or simply sawn, cleaved or bruted: Sorted | |
| Industrial : Unworked or simply sawn, cleaved or bruted: Unsorted | |
| Industrial : Unworked or simply sawn, cleaved or bruted: Unsorted | |
| 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: Sorted
Industrial : Unworked or simply sawn, cleaved or bruted: Sorted
Industrial : Unworked or simply sawn, cleaved or bruted: Unsorted
Industrial : Unworked or simply sawn, cleaved or bruted: Unsorted
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 Cut or Worked Non-Industrial Diamonds
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Under HSN 71022910, Other Precious Stones – Unworked attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Precious Stones – Unworked; Nil for exempt items if applicable).
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.