HSN Code 71023990: Other Precious or Semi-Precious Stones

HSN Code 71023990 represents Other Precious or Semi-Precious Stones under GST classification. This code helps businesses identify Other Precious or Semi-Precious Stones correctly for billing, taxation, and trade. With HSN Code 71023990, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other Precious or Semi-Precious Stones.

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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 : Others : Other	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 : Others : Other	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 : Others : Other (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	Non-industrial : Others : Other (other than those specified in .125% rate entry )	0.75%	0.75%	1.5%	0%

Description of goods

Non-industrial : Others : Other

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 : Others : Other

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 : Others : Other (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

CGST 0.75%

SGST 0.75%

IGST 1.5%

CESS 0%

Description of goods

Non-industrial : Others : Other (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

CGST 0.75%

SGST 0.75%

IGST 1.5%

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 )
71023100	Non-industrial : Unworked or simply sawn, cleaved or bruted
71023100	Non-industrial : Unworked or simply sawn, cleaved or bruted
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 )

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 71023100

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

HSN Code 71023100

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

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 )

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 71023990 ?

It includes Synthetic Precious Stones – Emeralds

Does packaging or labelling change the GST for Other Precious or Semi-Precious Stones?

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.

Any common misclassification issue with Other Precious or Semi-Precious Stones?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

How should mixed supplies be billed when Other Precious or Semi-Precious Stones is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Precious or Semi-Precious Stones; Nil for exempt items if applicable).

How much GST applies to Other Precious or Semi-Precious Stones?

Under HSN 71023990, Other Precious or Semi-Precious Stones attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Can we claim ITC on inputs used to trade Other Precious or Semi-Precious Stones?

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

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 71023990: Other Precious or Semi-Precious Stones

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Description of Goods for Other Precious or Semi-Precious Stones

What does HSN Code 71023990 not include?

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

FAQs for HSN Code 71023990

What products are classified under HSN 71023990 ?

Does packaging or labelling change the GST for Other Precious or Semi-Precious Stones?

Any common misclassification issue with Other Precious or Semi-Precious Stones?

How should mixed supplies be billed when Other Precious or Semi-Precious Stones is sold with other items?

How much GST applies to Other Precious or Semi-Precious Stones?

Can we claim ITC on inputs used to trade Other Precious or Semi-Precious Stones?

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