What products are classified under HSN 71049100 ?
It includes Imitation Pearls & Stones
HSN Code 71049100 represents Precious and Semi-Precious Stones – Unsorted under GST classification. This code helps businesses identify Precious and Semi-Precious Stones – Unsorted correctly for billing, taxation, and trade. With HSN Code 71049100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Precious and Semi-Precious Stones – Unsorted.
HSN Code 71049100 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: 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: diamonds | 0.125% | 0.125% | 0.25% | 0% |
Description of goods
Other: 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: 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
Precious and Semi-Precious Stones – Unsorted 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 | |
| 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 | |
| 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
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
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 Imitation Pearls & Stones
Under HSN 71049100, Precious and Semi-Precious Stones – Unsorted attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Precious and Semi-Precious Stones – Unsorted; Nil for exempt items if applicable).
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.
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.
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.