---
title: "HSN Code for Reconstructed Precious Stones | HSN 71102100 GST Rate"
description: "Find HSN and GST Rates for 71102100 related to Reconstructed Precious Stones with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-71102100/"
---

# HSN Code 71102100: Reconstructed Precious Stones

- [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 7110: Unwrought platinum](https://busy.in/hsn/sub-chapter-7110/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Palladium: Unwrought or in powder form | 1.5% | 1.5% | 3% | 0% |

## Frequently asked questions

### What products are classified under HSN 71102100 ?

It includes Silversmiths’ Wares

### Does packaging or labelling change the GST for Reconstructed Precious Stones?

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.

### How should mixed supplies be billed when Reconstructed Precious Stones is sold with other items?

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).

### Can we claim ITC on inputs used to trade Reconstructed Precious Stones?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Any common misclassification issue with Reconstructed Precious Stones?

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

### How much GST applies to Reconstructed Precious Stones?

Under HSN 71102100, Reconstructed Precious Stones attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 71102100 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹51 Cr (−33.29% YoY) — 0.0014% of India's total exports
- Imports: ₹764 Cr (+58.73% YoY) — 0.0126% of India's total imports
- Trade balance: −₹714 Cr (Deficit); surplus rank #12082 of 12657 HSN codes
- Share of Sub-Chapter 7110: 7.90% of its exports; import side 1.65%
- Rank within Sub-Chapter 7110: #4 of 9 by export value; import-side #3

### Key metrics

- Export CAGR: -7.83% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3611 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +3,42,400.00% in FY 2021-22
- Contribution to Sub-Ch. 7110: 7.90% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 71102100

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 7110 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 7110 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 82.82 | 0.0036% | — | 37.69% | 274.62 | 0.0077% | — | 14.98% | −191.80 | #2239 |
| FY 2019-20 | 48.30 | 0.0022% | −41.68% | 28.72% | 386.51 | 0.0115% | +40.74% | 14.98% | −338.21 | #2919 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −99.98% | 0.00% | 389.58 | 0.0134% | +0.79% | 10.16% | −389.57 | #9985 |
| FY 2021-22 | 34.25 | 0.0011% | +3,42,400.00% | 7.14% | 338.03 | 0.0074% | −13.23% | 9.00% | −303.78 | #3872 |
| FY 2022-23 | Nil | 0.0000% | −100.00% | 0.00% | 258.50 | 0.0045% | −23.53% | 2.10% | −258.50 | — |
| FY 2023-24 | 76.12 | 0.0021% | — | 27.14% | 481.62 | 0.0086% | +86.31% | 19.80% | −405.50 | #2946 |
| FY 2024-25 | 50.78 | 0.0014% | −33.29% | 7.90% | 764.49 | 0.0126% | +58.73% | 1.65% | −713.71 | #3611 |

- CAGR (7-year): exports -7.83%/yr, imports 18.61%/yr (consistently Deficit)

## Key trade insights: HSN Code 71102100 export-import analysis

### Export decline: -7.83% CAGR over 7 years

India's exports under HSN Code 71102100 have declined at a compound annual rate of -7.83% over 7 fiscal years, falling from ₹82.82 Crore in FY 2018-19 to ₹50.78 Crore in FY 2024-25.

### HSN Code 71102100 ranked #3611 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 71102100 ranks #3611 out of 12657 HSN codes by total export value. Within Sub-Chapter 7110, it ranks #4 of 9. By trade surplus, it ranks #12082 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 71102100 exports

The strongest single-year export movement for HSN Code 71102100 was recorded in FY 2021-22, when exports surged by 3,42,400.00% over the prior year.

### India records a trade deficit of ₹713.71 Crore in HSN Code 71102100 goods

In FY 2024-25, India's imports of ₹764.49 Cr exceeded exports of ₹50.78 Cr, resulting in a trade deficit of ₹713.71 Crore — ranking #12082 of 12657 by surplus magnitude.

### Import growth of 18.61% CAGR signals rising demand for Reconstructed Precious Stones

India's imports under HSN Code 71102100 have grown at 18.61% CAGR, reaching ₹764.49 Crore in FY 2024-25.

### HSN Code 71102100 contributes 7.90% of Sub-Chapter 7110 exports — ranked #4

Among the 9 HSN codes under Sub-Chapter 7110, HSN Code 71102100 ranks #4 by export value — accounting for 7.90% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.65% share (rank #3).

## Related HSN Codes in Sub-Chapter 7110

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 71103100: Goldsmiths’ Wares](https://busy.in/hsn/hsn-71103100/) | ₹338 Cr |
| #2 | [HSN Code 71101110: Synthetic Precious or Semi-Precious Stones – Diamonds](https://busy.in/hsn/hsn-71101110/) | ₹145 Cr |
| #3 | [HSN Code 71101900: Miscellaneous Synthetic Stones](https://busy.in/hsn/hsn-71101900/) | ₹77 Cr |
| #4 | HSN Code 71102100: Reconstructed Precious Stones (this hsn code) | ₹51 Cr |
| #5 | [HSN Code 71102900: Other Reconstructed Stones](https://busy.in/hsn/hsn-71102900/) | ₹18 Cr |
| #6 | [HSN Code 71103900: Silversmiths’ Wares](https://busy.in/hsn/hsn-71103900/) | ₹11 Cr |
| #7 | [HSN Code 71104100: Platinum or Other Precious Metal Wares](https://busy.in/hsn/hsn-71104100/) | ₹2 Cr |
| #8 | [HSN Code 71104900: Precious Metal Jewellery and Other Articles](https://busy.in/hsn/hsn-71104900/) | ₹1 Cr |
| #9 | [HSN Code 71101120: Synthetic Precious Stones of Other Types](https://busy.in/hsn/hsn-71101120/) | < ₹1 Crore |