What products are classified under HSN 71104900 ?
It includes Precious Metal Parts for Jewellery
HSN Code 71104900 represents Precious Metal Jewellery and Other Articles under GST classification. This code helps businesses identify Precious Metal Jewellery and Other Articles correctly for billing, taxation, and trade. With HSN Code 71104900, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Precious Metal Jewellery and Other Articles.
HSN Code 71104900 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 | Iridium, osmium and ruthenium : Other | 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 | Iridium, osmium and ruthenium : Other | 1.5% | 1.5% | 3% | 0% |
Description of goods
Iridium, osmium and ruthenium : Other
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
Iridium, osmium and ruthenium : Other
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
Precious Metal Jewellery and Other Articles 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 : 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 |
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 : 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
It includes Precious Metal Parts for Jewellery
Under HSN 71104900, Precious Metal Jewellery and Other Articles attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.
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 Precious Metal Jewellery and Other Articles; 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.
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.