What products are classified under HSN 71102100 ?
It includes Silversmiths’ Wares
HSN Code 71102100 represents Reconstructed Precious Stones under GST classification. This code helps businesses identify Reconstructed Precious Stones correctly for billing, taxation, and trade. With HSN Code 71102100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Reconstructed Precious Stones.
HSN Code 71102100 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 | Palladium: Unwrought or in powder 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 | Palladium: Unwrought or in powder form | 1.5% | 1.5% | 3% | 0% |
Description of goods
Palladium: Unwrought or in powder 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
Palladium: Unwrought or in powder 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
Reconstructed Precious Stones does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Platinum : Unwrought or in powder form: Unwrought form | |
| Platinum : Unwrought or in powder form: Unwrought form | |
| Platinum : Unwrought or in powder form: In powder form | |
| Platinum : Unwrought or in powder form: In powder form | |
| Platinum : Other | |
| Platinum : Other | |
| 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: Unwrought form
Platinum : Unwrought or in powder form: Unwrought form
Platinum : Unwrought or in powder form: In powder form
Platinum : Unwrought or in powder form: In powder form
Platinum : Other
Platinum : Other
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 Silversmiths’ Wares
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 separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Reconstructed 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.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Under HSN 71102100, Reconstructed Precious Stones attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.