---
title: "HSN Code for Rough or Uncut Diamonds | HSN 71131120 GST Rate"
description: "Find HSN and GST Rates for 71131120 related to Rough or Uncut Diamonds with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-71131120/"
---

# HSN Code 71131120: Rough or Uncut Diamonds

- [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 7113: Jewellery & parts of precious metals](https://busy.in/hsn/sub-chapter-7113/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| 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% |

## Frequently asked questions

### What products are classified under HSN 71131120 ?

It includes Cut and Polished Precious or Semi-Precious Stones

### Do e‑way bill and e‑invoice apply for Rough or Uncut Diamonds?

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.

### Any common misclassification issue with Rough or Uncut Diamonds?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Does packaging or labelling change the GST for Rough or Uncut Diamonds?

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 much GST applies to Rough or Uncut Diamonds?

Under HSN 71131120, Rough or Uncut Diamonds attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Rough or Uncut Diamonds is sold with other items?

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).