What products are classified under HSN 71049900 ?
It includes Precious Metal-Clad Articles
HSN Code 71049900 represents Other Grades of Precious & Semi-Precious Stones under GST classification. This code helps businesses identify Other Grades of Precious & Semi-Precious Stones correctly for billing, taxation, and trade. With HSN Code 71049900, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other Grades of Precious & Semi-Precious Stones.
HSN Code 71049900 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: 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: 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: 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: Other (other than those specified in .125% rate entry ) | 0.75% | 0.75% | 1.5% | 0% |
Description of goods
Other: 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: 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: 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: 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 Grades of Precious & Semi-Precious 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 | |
| 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 | |
| Other: diamonds | |
| Other: diamonds | |
| Industrial | |
| Non-industrial |
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
Other: diamonds
Other: diamonds
Industrial
Non-industrial
It includes Precious Metal-Clad Articles
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Grades of Precious & Semi-Precious 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 71049900, Other Grades of Precious & Semi-Precious Stones attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
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.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.