---
title: "HSN Code for Worked Garnet | HSN 71039100 GST Rate"
description: "Find HSN and GST Rates for 71039100 related to Worked Garnet with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-71039100/"
---

# HSN Code 71039100: Worked Garnet

- [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 - otherwise worked: ruby, sapphire and emeralds | 0% | 0% | 0% | 0% |

## Frequently asked questions

### What products are classified under HSN 71039100 ?

It includes Studded with pearls

### Does packaging or labelling change the GST for Worked Garnet?

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 Worked Garnet is sold with other items?

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

### Do e‑way bill and e‑invoice apply for Worked Garnet?

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.

### How much GST applies to Worked Garnet?

Under HSN 71039100, Worked Garnet attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Worked Garnet?

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