---
title: "HSN Code for Precious and Semi-Precious Stones – Unsorted | HSN 71049100 GST Rate"
description: "Find HSN and GST Rates for 71049100 related to Precious and Semi-Precious Stones – Unsorted with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-71049100/"
---

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

- [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: diamonds | 0.125% | 0.125% | 0.25% | 0% |

## Frequently asked questions

### 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.