What products are classified under HSN 71042100 ?
It includes Other Grades of Precious & Semi-Precious Stones
HSN Code 71042100 represents Synthetic or Reconstructed Precious Stones under GST classification. This code helps businesses identify Synthetic or Reconstructed Precious Stones correctly for billing, taxation, and trade. With HSN Code 71042100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Synthetic or Reconstructed Precious Stones.
HSN Code 71042100 relates to the following description:
| 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 | 7104 | Synthetic or reconstructed precious or semiprecious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport | Other, unworked or simply sawn or roughly shaped: Diamonds | 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 | 7104 | Synthetic or reconstructed precious or semiprecious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport | Other, unworked or simply sawn or roughly shaped: Diamonds | 0.125% | 0.125% | 0.25% | 0% |
Description of goods
Other, unworked or simply sawn or roughly shaped: Diamonds
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
7104 – Synthetic or reconstructed precious or semiprecious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport
Description of goods
Other, unworked or simply sawn or roughly shaped: Diamonds
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
7104 – Synthetic or reconstructed precious or semiprecious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport
Synthetic or Reconstructed Precious Stones does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Piezo-electric quartz | |
| Piezo-electric quartz | |
| Synthetic or reconstructed precious or semiprecious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport - other, unworked or simply sawn or roughly shaped | |
| Laboratory-created or laboratory grown or manmade or cultured or synthetic diamonds | |
| Other | |
| Industrial | |
| Non-industrial | |
| Other, unworked or simply sawn or roughly shaped: Other | |
| Other, unworked or simply sawn or roughly shaped: Other | |
| Other, unworked or simply sawn or roughly shaped: Other (other than those specified in .125% rate entry ) | |
| Other, unworked or simply sawn or roughly shaped: Other (other than those specified in .125% rate entry ) | |
| Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung,mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport-other-laboratory created or laboratory grown or manmade or cultured or synthetic diamonds | |
| Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung,mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport-other-laboratory created or laboratory grown or manmade or cultured or synthetic diamonds-other | |
| Other: diamonds | |
| Other: diamonds | |
| Industrial | |
| Non-industrial | |
| Other: Other | |
| Other: Other | |
| Other: Other (other than those specified in .125% rate entry ) | |
| Other: Other (other than those specified in .125% rate entry ) |
Piezo-electric quartz
Piezo-electric quartz
Synthetic or reconstructed precious or semiprecious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport - other, unworked or simply sawn or roughly shaped
Laboratory-created or laboratory grown or manmade or cultured or synthetic diamonds
Other
Industrial
Non-industrial
Other, unworked or simply sawn or roughly shaped: Other
Other, unworked or simply sawn or roughly shaped: Other
Other, unworked or simply sawn or roughly shaped: Other (other than those specified in .125% rate entry )
Other, unworked or simply sawn or roughly shaped: Other (other than those specified in .125% rate entry )
Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung,mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport-other-laboratory created or laboratory grown or manmade or cultured or synthetic diamonds
Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung,mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport-other-laboratory created or laboratory grown or manmade or cultured or synthetic diamonds-other
Other: diamonds
Other: diamonds
Industrial
Non-industrial
Other: Other
Other: Other
Other: Other (other than those specified in .125% rate entry )
Other: Other (other than those specified in .125% rate entry )
It includes Other Grades of Precious & 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.
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.
Under HSN 71042100, Synthetic or Reconstructed Precious Stones attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Synthetic or Reconstructed Precious Stones; Nil for exempt items if applicable).
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.