---
title: "HSN Code for Other Reconstructed Stones | HSN 71102900 GST Rate"
description: "Find HSN and GST Rates for 71102900 related to Other Reconstructed Stones with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-71102900/"
---

# HSN Code 71102900: Other Reconstructed 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: Other | 1.5% | 1.5% | 3% | 0% |

## Frequently asked questions

### What products are classified under HSN 71102900 ?

It includes Platinum or Other Precious Metal Wares

### Do e‑way bill and e‑invoice apply for Other Reconstructed Stones?

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.

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

Under HSN 71102900, Other Reconstructed Stones attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Other Reconstructed 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 should mixed supplies be billed when Other Reconstructed Stones is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Reconstructed Stones; Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Other Reconstructed 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.

## India's trade performance: HSN Code 71102900 (FY 2024-25)

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

- Exports: ₹18 Cr (−16.43% YoY) — 0.0005% of India's total exports
- Imports: ₹62 Cr (−93.05% YoY) — 0.0010% of India's total imports
- Trade balance: −₹44 Cr (Deficit); surplus rank #10139 of 12657 HSN codes
- Share of Sub-Chapter 7110: 2.79% of its exports; import side 0.13%
- Rank within Sub-Chapter 7110: #5 of 9 by export value; import-side #6

### Key metrics

- Export CAGR: -18.52% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5018 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +15.05% in FY 2021-22
- Contribution to Sub-Ch. 7110: 2.79% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 71102900

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 | 61.36 | 0.0027% | — | 27.92% | 317.72 | 0.0089% | — | 17.33% | −256.36 | #2589 |
| FY 2019-20 | 56.81 | 0.0026% | −7.42% | 33.78% | 812.53 | 0.0243% | +155.74% | 31.48% | −755.72 | #2704 |
| FY 2020-21 | 21.73 | 0.0010% | −61.75% | 6.15% | 1,688.20 | 0.0579% | +107.77% | 44.04% | −1,666.47 | #4085 |
| FY 2021-22 | 25.00 | 0.0008% | +15.05% | 5.21% | 1,050.50 | 0.0230% | −37.77% | 27.97% | −1,025.50 | #4293 |
| FY 2022-23 | 28.48 | 0.0008% | +13.92% | 37.00% | 1,526.46 | 0.0266% | +45.31% | 12.42% | −1,497.98 | #4240 |
| FY 2023-24 | 21.48 | 0.0006% | −24.58% | 7.66% | 884.83 | 0.0158% | −42.03% | 36.37% | −863.35 | #4677 |
| FY 2024-25 | 17.95 | 0.0005% | −16.43% | 2.79% | 61.52 | 0.0010% | −93.05% | 0.13% | −43.57 | #5018 |

- CAGR (7-year): exports -18.52%/yr, imports -23.94%/yr (consistently Deficit)

## Key trade insights: HSN Code 71102900 export-import analysis

### Export decline: -18.52% CAGR over 7 years

India's exports under HSN Code 71102900 have declined at a compound annual rate of -18.52% over 7 fiscal years, falling from ₹61.36 Crore in FY 2018-19 to ₹17.95 Crore in FY 2024-25.

### HSN Code 71102900 ranked #5018 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 71102900 ranks #5018 out of 12657 HSN codes by total export value. Within Sub-Chapter 7110, it ranks #5 of 9. By trade surplus, it ranks #10139 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 71102900 exports

The strongest single-year export movement for HSN Code 71102900 was recorded in FY 2021-22, when exports surged by 15.05% over the prior year.

### India records a trade deficit of ₹43.57 Crore in HSN Code 71102900 goods

In FY 2024-25, India's imports of ₹61.52 Cr exceeded exports of ₹17.95 Cr, resulting in a trade deficit of ₹43.57 Crore — ranking #10139 of 12657 by surplus magnitude.

### Import growth of -23.94% CAGR signals stable import dependency for Other Reconstructed Stones

India's imports under HSN Code 71102900 have grown at -23.94% CAGR, reaching ₹61.52 Crore in FY 2024-25.

### HSN Code 71102900 contributes 2.79% of Sub-Chapter 7110 exports — ranked #5

Among the 9 HSN codes under Sub-Chapter 7110, HSN Code 71102900 ranks #5 by export value — accounting for 2.79% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.13% share (rank #6).

## 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](https://busy.in/hsn/hsn-71102100/) | ₹51 Cr |
| #5 | HSN Code 71102900: Other Reconstructed Stones (this hsn code) | ₹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 |