What products are classified under HSN 71103100 ?
It includes Precious Metal Jewellery and Other Articles
HSN Code 71103100 represents Goldsmiths’ Wares under GST classification. This code helps businesses identify Goldsmiths’ Wares correctly for billing, taxation, and trade. With HSN Code 71103100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Goldsmiths’ Wares.
HSN Code 71103100 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 | Rhodium : Unwrought or in powder from | 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 | Rhodium : Unwrought or in powder from | 1.5% | 1.5% | 3% | 0% |
Description of goods
Rhodium : Unwrought or in powder from
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
Rhodium : Unwrought or in powder from
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
Goldsmiths’ Wares 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: Unwrought or in powder form | |
| Palladium: Unwrought or in powder form | |
| Palladium: Other | |
| Palladium: Other | |
| 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: Unwrought or in powder form
Palladium: Unwrought or in powder form
Palladium: Other
Palladium: Other
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 Precious Metal Jewellery and Other Articles
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.
Under HSN 71103100, Goldsmiths’ Wares attracts Varies when sold in taxable form. Describe the exact form on the invoice.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Goldsmiths’ Wares; 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.