What products are classified under HSN 71131120 ?
It includes Cut and Polished Precious or Semi-Precious Stones
HSN Code 71131120 represents Rough or Uncut Diamonds under GST classification. This code helps businesses identify Rough or Uncut Diamonds correctly for billing, taxation, and trade. With HSN Code 71131120, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Rough or Uncut Diamonds.
HSN Code 71131120 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 | 7113 | Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal | Of precious metal whether or not plated or clad with precious metal: Of silver, whether or not plated or clad with other precious metal: Jewellery studded with gems | 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 | 7113 | Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal | Of precious metal whether or not plated or clad with precious metal: Of silver, whether or not plated or clad with other precious metal: Jewellery studded with gems | 1.5% | 1.5% | 3% | 0% |
Description of goods
Of precious metal whether or not plated or clad with precious metal: Of silver, whether or not plated or clad with other precious metal: Jewellery studded with gems
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
7113 – Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal
Description of goods
Of precious metal whether or not plated or clad with precious metal: Of silver, whether or not plated or clad with other precious metal: Jewellery studded with gems
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
7113 – Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal
Rough or Uncut Diamonds does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Of precious metal whether or not plated or clad with precious metal: Of silver, whether or not plated or clad with other precious metal: Jewellery with filigree work | |
| Of precious metal whether or not plated or clad with precious metal: Of silver, whether or not plated or clad with other precious metal: Jewellery with filigree work | |
| Of precious metal whether or not plated or clad with precious metal: Of silver, whether or not plated or clad with other precious metal: Other articles of Jewellery | |
| Of precious metal whether or not plated or clad with precious metal: Of silver, whether or not plated or clad with other precious metal: Other articles of Jewellery | |
| Unstudded | |
| Studded with pearls | |
| Studded with diamonds of heading 7102 | |
| Studded with diamonds of heading 7104 | |
| Studded with other precious and semi-precious stones | |
| Other | |
| Of precious metal whether or not plated or clad with precious metal: Of silver, whether or not plated or clad with other precious metal: Parts | |
| Of precious metal whether or not plated or clad with precious metal: Of silver, whether or not plated or clad with other precious metal: Parts | |
| Of precious metal whether or not plated or clad with precious metal: Of other precious metal, whether or not plated or clad with precious metal : Of gold, unstudded | |
| Of precious metal whether or not plated or clad with precious metal: Of other precious metal, whether or not plated or clad with precious metal : Of gold, unstudded | |
| Unstudded | |
| Studded with pearls | |
| Studded with diamonds of heading 7102 | |
| Studded with diamonds of heading 7104 | |
| Studded with other precious and semi-precious stones | |
| Other | |
| Of precious metal whether or not plated or clad with precious metal: Of other precious metal, whether or not plated or clad with precious metal : Of gold, set with pearls | |
| Of precious metal whether or not plated or clad with precious metal: Of other precious metal, whether or not plated or clad with precious metal : Of gold, set with pearls | |
| Unstudded | |
| Studded with pearls | |
| Studded with diamonds of heading 7102 | |
| Studded with diamonds of heading 7104 | |
| Studded with other precious and semi-precious stones | |
| Other | |
| Of precious metal whether or not plated or clad with precious metal: Of other precious metal, whether or not plated or clad with precious metal : Of gold, set with diamonds | |
| Of precious metal whether or not plated or clad with precious metal: Of other precious metal, whether or not plated or clad with precious metal : Of gold, set with diamonds | |
| Of precious metal whether or not plated or clad with precious metal: Of other precious metal, whether or not plated or clad with precious metal : Of gold, set with other precious and semi-precious stones | |
| Of precious metal whether or not plated or clad with precious metal: Of other precious metal, whether or not plated or clad with precious metal : Of gold, set with other precious and semi-precious stones | |
| Of precious metal whether or not plated or clad with precious metal: Of other precious metal, whether or not plated or clad with precious metal :Of platinum, unstudded | |
| Of precious metal whether or not plated or clad with precious metal: Of other precious metal, whether or not plated or clad with precious metal :Of platinum, unstudded | |
| Of precious metal whether or not plated or clad with precious metal: Of other precious metal, whether or not plated or clad with precious metal : Parts | |
| Of precious metal whether or not plated or clad with precious metal: Of other precious metal, whether or not plated or clad with precious metal : Parts | |
| Of precious metal whether or not plated or clad with precious metal: Of other precious metal, whether or not plated or clad with precious metal : Other | |
| Of precious metal whether or not plated or clad with precious metal: Of other precious metal, whether or not plated or clad with precious metal : Other | |
| Of base metal clad with precious metal | |
| Of base metal clad with precious metal |
Of precious metal whether or not plated or clad with precious metal: Of silver, whether or not plated or clad with other precious metal: Jewellery with filigree work
Of precious metal whether or not plated or clad with precious metal: Of silver, whether or not plated or clad with other precious metal: Jewellery with filigree work
Of precious metal whether or not plated or clad with precious metal: Of silver, whether or not plated or clad with other precious metal: Other articles of Jewellery
Of precious metal whether or not plated or clad with precious metal: Of silver, whether or not plated or clad with other precious metal: Other articles of Jewellery
Unstudded
Studded with pearls
Studded with diamonds of heading 7102
Studded with diamonds of heading 7104
Studded with other precious and semi-precious stones
Other
Of precious metal whether or not plated or clad with precious metal: Of silver, whether or not plated or clad with other precious metal: Parts
Of precious metal whether or not plated or clad with precious metal: Of silver, whether or not plated or clad with other precious metal: Parts
Of precious metal whether or not plated or clad with precious metal: Of other precious metal, whether or not plated or clad with precious metal : Of gold, unstudded
Of precious metal whether or not plated or clad with precious metal: Of other precious metal, whether or not plated or clad with precious metal : Of gold, unstudded
Unstudded
Studded with pearls
Studded with diamonds of heading 7102
Studded with diamonds of heading 7104
Studded with other precious and semi-precious stones
Other
Of precious metal whether or not plated or clad with precious metal: Of other precious metal, whether or not plated or clad with precious metal : Of gold, set with pearls
Of precious metal whether or not plated or clad with precious metal: Of other precious metal, whether or not plated or clad with precious metal : Of gold, set with pearls
Unstudded
Studded with pearls
Studded with diamonds of heading 7102
Studded with diamonds of heading 7104
Studded with other precious and semi-precious stones
Other
Of precious metal whether or not plated or clad with precious metal: Of other precious metal, whether or not plated or clad with precious metal : Of gold, set with diamonds
Of precious metal whether or not plated or clad with precious metal: Of other precious metal, whether or not plated or clad with precious metal : Of gold, set with diamonds
Of precious metal whether or not plated or clad with precious metal: Of other precious metal, whether or not plated or clad with precious metal : Of gold, set with other precious and semi-precious stones
Of precious metal whether or not plated or clad with precious metal: Of other precious metal, whether or not plated or clad with precious metal : Of gold, set with other precious and semi-precious stones
Of precious metal whether or not plated or clad with precious metal: Of other precious metal, whether or not plated or clad with precious metal :Of platinum, unstudded
Of precious metal whether or not plated or clad with precious metal: Of other precious metal, whether or not plated or clad with precious metal :Of platinum, unstudded
Of precious metal whether or not plated or clad with precious metal: Of other precious metal, whether or not plated or clad with precious metal : Parts
Of precious metal whether or not plated or clad with precious metal: Of other precious metal, whether or not plated or clad with precious metal : Parts
Of precious metal whether or not plated or clad with precious metal: Of other precious metal, whether or not plated or clad with precious metal : Other
Of precious metal whether or not plated or clad with precious metal: Of other precious metal, whether or not plated or clad with precious metal : Other
Of base metal clad with precious metal
Of base metal clad with precious metal
It includes Cut and Polished Precious or Semi-Precious 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.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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 71131120, Rough or Uncut Diamonds attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Rough or Uncut Diamonds; Nil for exempt items if applicable).
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.