---
title: "HSN Code for Worked Ruby, Sapphire & Emeralds | HSN 71031024 GST Rate"
description: "Find HSN and GST Rates for 71031024 related to Worked Ruby, Sapphire & Emeralds with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-71031024/"
---

# HSN Code 71031024: Worked Ruby, Sapphire & Emeralds

- [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: green aventurine | 0% | 0% | 0% | 0% |

## Frequently asked questions

### What products are classified under HSN 71031024 ?

It includes Studded with diamonds of heading 7104

### How much GST applies to Worked Ruby, Sapphire & Emeralds?

Under HSN 71031024, Worked Ruby, Sapphire & Emeralds attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Worked Ruby, Sapphire & 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.

### Does packaging or labelling change the GST for Worked Ruby, Sapphire & 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.

### Any common misclassification issue with Worked Ruby, Sapphire & Emeralds?

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 Worked Ruby, Sapphire & Emeralds?

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