What products are classified under HSN 71101110 ?
It includes Reconstructed Precious Stones
HSN Code 71101110 represents Synthetic Precious or Semi-Precious Stones – Diamonds under GST classification. This code helps businesses identify Synthetic Precious or Semi-Precious Stones – Diamonds correctly for billing, taxation, and trade. With HSN Code 71101110, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Synthetic Precious or Semi-Precious Stones – Diamonds.
HSN Code 71101110 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 | 7110 | Platinum, unwrought or in semi-manufactured form, or in powder form | Platinum : Unwrought or in powder form: Unwrought form | 1.5% | 1.5% | 3% | 0% |
| 71 | Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin | 7110 | Platinum, unwrought or in semi-manufactured form, or in powder form | Platinum : Unwrought or in powder form: Unwrought form | 1.5% | 1.5% | 3% | 0% |
Description of goods
Platinum : Unwrought or in powder form: Unwrought form
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
7110 – Platinum, unwrought or in semi-manufactured form, or in powder form
Description of goods
Platinum : Unwrought or in powder form: Unwrought form
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
7110 – Platinum, unwrought or in semi-manufactured form, or in powder form
Synthetic Precious or Semi-Precious Stones – Diamonds does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Platinum : Unwrought or in powder form: In powder form | |
| Platinum : Unwrought or in powder form: In powder form | |
| Platinum : Other | |
| Platinum : Other | |
| Palladium: Unwrought or in powder form | |
| Palladium: Unwrought or in powder form | |
| Palladium: Other | |
| Palladium: Other | |
| Rhodium : Unwrought or in powder from | |
| Rhodium : Unwrought or in powder from | |
| Rhodium : Other | |
| Rhodium : Other | |
| Iridium, osmium and ruthenium : Unwrought or in powder from | |
| Iridium, osmium and ruthenium : Unwrought or in powder from | |
| Iridium, osmium and ruthenium : Other | |
| Iridium, osmium and ruthenium : Other |
Platinum : Unwrought or in powder form: In powder form
Platinum : Unwrought or in powder form: In powder form
Platinum : Other
Platinum : Other
Palladium: Unwrought or in powder form
Palladium: Unwrought or in powder form
Palladium: Other
Palladium: Other
Rhodium : Unwrought or in powder from
Rhodium : Unwrought or in powder from
Rhodium : Other
Rhodium : Other
Iridium, osmium and ruthenium : Unwrought or in powder from
Iridium, osmium and ruthenium : Unwrought or in powder from
Iridium, osmium and ruthenium : Other
Iridium, osmium and ruthenium : Other
It includes Reconstructed Precious Stones
Under HSN 71101110, Synthetic Precious or Semi-Precious Stones – Diamonds 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.
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 Synthetic Precious or Semi-Precious Stones – Diamonds; 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.
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.