What products are classified under HSN 71042900 ?
It includes Natural or Cultured Pearls & Stones
HSN Code 71042900 represents Other Synthetic or Reconstructed Stones under GST classification. This code helps businesses identify Other Synthetic or Reconstructed Stones correctly for billing, taxation, and trade. With HSN Code 71042900, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other Synthetic or Reconstructed Stones.
HSN Code 71042900 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: Other | 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: Other | 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: Other (other than those specified in .125% rate entry ) | 0.75% | 0.75% | 1.5% | 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: Other (other than those specified in .125% rate entry ) | 0.75% | 0.75% | 1.5% | 0% |
Description of goods
Other, unworked or simply sawn or roughly shaped: Other
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: Other
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: Other (other than those specified in .125% rate entry )
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: Other (other than those specified in .125% rate entry )
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
Other Synthetic or Reconstructed 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 | |
| Other, unworked or simply sawn or roughly shaped: Diamonds | |
| Other, unworked or simply sawn or roughly shaped: Diamonds | |
| Industrial | |
| Non-industrial | |
| 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
Other, unworked or simply sawn or roughly shaped: Diamonds
Other, unworked or simply sawn or roughly shaped: Diamonds
Industrial
Non-industrial
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 Natural or Cultured Pearls & 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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Synthetic or Reconstructed Stones; Nil for exempt items if applicable).
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Under HSN 71042900, Other Synthetic or Reconstructed 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.
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.