HSN Code 71049100: Precious and Semi-Precious Stones – Unsorted

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.

Find The Right HSN & Bill Faster With BUSY



file_download 40K+ Monthly Downloads
group Trusted by 4 Lakh+ Business Owners
star 4.6 Rated on Google

Description of Goods for 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

CGST 0.125%
SGST 0.125%
IGST 0.25%
CESS 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

CGST 0.125%
SGST 0.125%
IGST 0.25%
CESS 0%

What does HSN Code 71049100 not include?

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, unworked or simply sawn or roughly shaped: Diamonds

Other, unworked or simply sawn or roughly shaped: Diamonds

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

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 )

Wrong HSN codes causing GST errors? BUSY auto-applies the correct code & rate on desktop and mobile.


file_download 40K+ Monthly Downloads
group Trusted by 4 Lakh+ Business Owners
star 4.6 ★ Rated on Google
experiment id: lead-form-no-email v1

FAQs for HSN Code 71049100

What products are classified under HSN 71049100 ?

It includes Imitation Pearls & Stones

How much GST applies to Precious and Semi-Precious Stones – Unsorted?

Under HSN 71049100, Precious and Semi-Precious Stones – Unsorted attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Any common misclassification issue with Precious and Semi-Precious Stones – Unsorted?

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

How should mixed supplies be billed when Precious and Semi-Precious Stones – Unsorted is sold with other items?

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).

Do e‑way bill and e‑invoice apply for Precious and Semi-Precious Stones – Unsorted?

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.

Does packaging or labelling change the GST for Precious and Semi-Precious Stones – Unsorted?

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.

Important Disclaimer

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.

Explore More HSN Codes from Chapter 71 expand_more
HSN Codes:
State Code List: