---
title: "HSN Code for Unworked/Rough Agate | HSN 71031021 GST Rate"
description: "Find HSN and GST Rates for 71031021 related to Unworked/Rough Agate with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-71031021/"
---

# HSN Code 71031021: Unworked/Rough Agate

- [Section 14: Guide to HSN Section 14](https://busy.in/hsn/section-14/)
- [Chapter 71: Natural Pearls & Metals](https://busy.in/hsn/chapter-71/)
- [Sub-chapter 7103: Reconstructed precious stone](https://busy.in/hsn/sub-chapter-7103/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Precious stones (other than diamonds) and semiprecious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport - unworked or simply sawn or roughly shaped: semi-precious stones: feldspar (moon stone) | 0% | 0% | 0% | 0% |

## Frequently asked questions

### What products are classified under HSN 71031021 ?

It includes Studded with diamonds of heading 7104

### How much GST applies to Unworked/Rough Agate?

Under HSN 71031021, Unworked/Rough Agate attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Unworked/Rough Agate?

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 Unworked/Rough Agate?

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

### Can we claim ITC on inputs used to trade Unworked/Rough Agate?

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

### How should mixed supplies be billed when Unworked/Rough Agate is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Unworked/Rough Agate; Nil for exempt items if applicable).