---
title: "HSN Code for Synthetic or Reconstructed Precious Stones | HSN 71042100 GST Rate"
description: "Find HSN and GST Rates for 71042100 related to Synthetic or Reconstructed Precious Stones with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-71042100/"
---

# HSN Code 71042100: Synthetic or Reconstructed Precious Stones

- [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 7104: Synthetic precious stones, unmounted](https://busy.in/hsn/sub-chapter-7104/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other, unworked or simply sawn or roughly shaped: Diamonds | 0.125% | 0.125% | 0.25% | 0% |

## Frequently asked questions

### What products are classified under HSN 71042100 ?

It includes Other Grades of Precious & Semi-Precious Stones

### Any common misclassification issue with Synthetic or Reconstructed 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.

### Does packaging or labelling change the GST for Synthetic or Reconstructed 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.

### How much GST applies to Synthetic or Reconstructed Precious Stones?

Under HSN 71042100, Synthetic or Reconstructed Precious Stones attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Synthetic or Reconstructed Precious Stones?

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 should mixed supplies be billed when Synthetic or Reconstructed Precious Stones is sold with other items?

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).