HSN Code 71023100: Sapphires, Rubies and Emeralds

HSN Code 71023100 represents Sapphires, Rubies and Emeralds under GST classification. This code helps businesses identify Sapphires, Rubies and Emeralds correctly for billing, taxation, and trade. With HSN Code 71023100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Sapphires, Rubies and Emeralds.

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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	Non-industrial : Unworked or simply sawn, cleaved or bruted	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	Non-industrial : Unworked or simply sawn, cleaved or bruted	0.125%	0.125%	0.25%	0%

Description of goods

Non-industrial : Unworked or simply sawn, cleaved or bruted

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

CGST 0.125%

SGST 0.125%

IGST 0.25%

CESS 0%

Description of goods

Non-industrial : Unworked or simply sawn, cleaved or bruted

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

CGST 0.125%

SGST 0.125%

IGST 0.25%

CESS 0%

HSN Code	Description
71021000	Unsorted
71021000	Unsorted
71022110	Industrial : Unworked or simply sawn, cleaved or bruted: Sorted
71022110	Industrial : Unworked or simply sawn, cleaved or bruted: Sorted
71022120	Industrial : Unworked or simply sawn, cleaved or bruted: Unsorted
71022120	Industrial : Unworked or simply sawn, cleaved or bruted: Unsorted
71022910	Industrial : Other : Crushed
71022910	Industrial : Other : Crushed
71022910	Industrial : Other : Crushed (other than those specified in .125% rate entry )
71022910	Industrial : Other : Crushed (other than those specified in .125% rate entry )
71022990	Industrial : Other : Other
71022990	Industrial : Other : Other
71022990	Industrial : Other : Other (other than those specified in .125% rate entry )
71022990	Industrial : Other : Other (other than those specified in .125% rate entry )
71023910	Non-industrial : Others : Diamond, cut or otherwise worked but not mounted or set
71023910	Non-industrial : Others : Diamond, cut or otherwise worked but not mounted or set
71023910	Non-industrial : Others : Diamond, cut or otherwise worked but not mounted or set (other than those specified in .125% rate entry )
71023910	Non-industrial : Others : Diamond, cut or otherwise worked but not mounted or set (other than those specified in .125% rate entry )
71023990	Non-industrial : Others : Other
71023990	Non-industrial : Others : Other
71023990	Non-industrial : Others : Other (other than those specified in .125% rate entry )
71023990	Non-industrial : Others : Other (other than those specified in .125% rate entry )

HSN Code 71021000

Unsorted

HSN Code 71021000

Unsorted

HSN Code 71022110

Industrial : Unworked or simply sawn, cleaved or bruted: Sorted

HSN Code 71022110

Industrial : Unworked or simply sawn, cleaved or bruted: Sorted

HSN Code 71022120

Industrial : Unworked or simply sawn, cleaved or bruted: Unsorted

HSN Code 71022120

Industrial : Unworked or simply sawn, cleaved or bruted: Unsorted

HSN Code 71022910

Industrial : Other : Crushed

HSN Code 71022910

Industrial : Other : Crushed

HSN Code 71022910

Industrial : Other : Crushed (other than those specified in .125% rate entry )

HSN Code 71022910

Industrial : Other : Crushed (other than those specified in .125% rate entry )

HSN Code 71022990

Industrial : Other : Other

HSN Code 71022990

Industrial : Other : Other

HSN Code 71022990

Industrial : Other : Other (other than those specified in .125% rate entry )

HSN Code 71022990

Industrial : Other : Other (other than those specified in .125% rate entry )

HSN Code 71023910

Non-industrial : Others : Diamond, cut or otherwise worked but not mounted or set

HSN Code 71023910

Non-industrial : Others : Diamond, cut or otherwise worked but not mounted or set

HSN Code 71023910

Non-industrial : Others : Diamond, cut or otherwise worked but not mounted or set (other than those specified in .125% rate entry )

HSN Code 71023910

Non-industrial : Others : Diamond, cut or otherwise worked but not mounted or set (other than those specified in .125% rate entry )

HSN Code 71023990

Non-industrial : Others : Other

HSN Code 71023990

Non-industrial : Others : Other

HSN Code 71023990

Non-industrial : Others : Other (other than those specified in .125% rate entry )

HSN Code 71023990

Non-industrial : Others : Other (other than those specified in .125% rate entry )

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

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What products are classified under HSN 71023100 ?

It includes Synthetic Precious Stones – Diamonds

Does packaging or labelling change the GST for Sapphires, Rubies and Emeralds?

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.

How should mixed supplies be billed when Sapphires, Rubies and Emeralds is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Sapphires, Rubies and Emeralds; Nil for exempt items if applicable).

Do e‑way bill and e‑invoice apply for Sapphires, Rubies and Emeralds?

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.

Can we claim ITC on inputs used to trade Sapphires, Rubies and Emeralds?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

How much GST applies to Sapphires, Rubies and Emeralds?

Under HSN 71023100, Sapphires, Rubies and Emeralds attracts Varies when sold in taxable form. Describe the exact form on the invoice.

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.

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HSN Code 71023100: Sapphires, Rubies and Emeralds

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Description of Goods for Sapphires, Rubies and Emeralds

What does HSN Code 71023100 not include?

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

FAQs for HSN Code 71023100

What products are classified under HSN 71023100 ?

Does packaging or labelling change the GST for Sapphires, Rubies and Emeralds?

How should mixed supplies be billed when Sapphires, Rubies and Emeralds is sold with other items?

Do e‑way bill and e‑invoice apply for Sapphires, Rubies and Emeralds?

Can we claim ITC on inputs used to trade Sapphires, Rubies and Emeralds?

How much GST applies to Sapphires, Rubies and Emeralds?

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