--- title: "HSN Code for Precious Metal Jewellery and Other Articles | HSN 71104900 GST Rate" description: "Find HSN and GST Rates for 71104900 related to Precious Metal Jewellery and Other Articles with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-71104900/" --- # HSN Code 71104900: Precious Metal Jewellery and Other Articles - [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 | | --- | --- | --- | --- | --- | | Iridium, osmium and ruthenium : Other | 1.5% | 1.5% | 3% | 0% | ## Frequently asked questions ### What products are classified under HSN 71104900 ? It includes Precious Metal Parts for Jewellery ### How much GST applies to Precious Metal Jewellery and Other Articles? Under HSN 71104900, Precious Metal Jewellery and Other Articles attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Precious Metal Jewellery and Other Articles? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Do e‑way bill and e‑invoice apply for Precious Metal Jewellery and Other Articles? 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. ### Does packaging or labelling change the GST for 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. ### How should mixed supplies be billed when Precious Metal Jewellery and Other Articles is sold with other items? 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). ### Can we claim ITC on inputs used to trade Precious Metal Jewellery and Other Articles? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ## India's trade performance: HSN Code 71104900 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹1 Cr (−71.58% YoY) — 0.0000% of India's total exports - Imports: ₹13 Cr (−30.18% YoY) — 0.0002% of India's total imports - Trade balance: −₹12 Cr (Deficit); surplus rank #9196 of 12657 HSN codes - Share of Sub-Chapter 7110: 0.16% of its exports; import side 0.03% - Rank within Sub-Chapter 7110: #8 of 9 by export value; import-side #8 ### Key metrics - National export rank: #8201 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +6,600.00% in FY 2022-23 - Contribution to Sub-Ch. 7110: 0.16% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 71104900 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 | Nil | 0.0000% | — | 0.00% | 21.26 | 0.0006% | — | 1.16% | −21.26 | — | | FY 2019-20 | < ₹1 Crore | 0.0000% | — | 0.04% | 8.66 | 0.0003% | −59.27% | 0.34% | −8.59 | #9335 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −85.71% | 0.00% | 8.76 | 0.0003% | +1.15% | 0.23% | −8.75 | #9985 | | FY 2021-22 | < ₹1 Crore | 0.0000% | +300.00% | 0.01% | 30.74 | 0.0007% | +250.91% | 0.82% | −30.70 | #9874 | | FY 2022-23 | 2.68 | 0.0001% | +6,600.00% | 3.48% | 33.24 | 0.0006% | +8.13% | 0.27% | −30.56 | #7119 | | FY 2023-24 | 3.73 | 0.0001% | +39.18% | 1.33% | 18.82 | 0.0003% | −43.38% | 0.77% | −15.09 | #6909 | | FY 2024-25 | 1.06 | 0.0000% | −71.58% | 0.16% | 13.14 | 0.0002% | −30.18% | 0.03% | −12.08 | #8201 | - CAGR (7-year): exports —/yr, imports -7.71%/yr (consistently Deficit) ## Key trade insights: HSN Code 71104900 export-import analysis ### Export snapshot for HSN Code 71104900 India exported ₹1.06 Crore worth of Precious Metal Jewellery and Other Articles in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 71104900 ranked #8201 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 71104900 ranks #8201 out of 12657 HSN codes by total export value. Within Sub-Chapter 7110, it ranks #8 of 9. By trade surplus, it ranks #9196 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 71104900 exports The strongest single-year export movement for HSN Code 71104900 was recorded in FY 2022-23, when exports surged by 6,600.00% over the prior year. ### India records a trade deficit of ₹12.08 Crore in HSN Code 71104900 goods In FY 2024-25, India's imports of ₹13.14 Cr exceeded exports of ₹1.06 Cr, resulting in a trade deficit of ₹12.08 Crore — ranking #9196 of 12657 by surplus magnitude. ### Import growth of -7.71% CAGR signals stable import dependency for Precious Metal Jewellery and Other Articles India's imports under HSN Code 71104900 have grown at -7.71% CAGR, reaching ₹13.14 Crore in FY 2024-25. ### HSN Code 71104900 contributes 0.16% of Sub-Chapter 7110 exports — ranked #8 Among the 9 HSN codes under Sub-Chapter 7110, HSN Code 71104900 ranks #8 by export value — accounting for 0.16% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.03% share (rank #8). ## 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](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 (this hsn code) | ₹1 Cr | | #9 | [HSN Code 71101120: Synthetic Precious Stones of Other Types](https://busy.in/hsn/hsn-71101120/) | < ₹1 Crore |