---
title: "HSN Code for Treated or Enhanced Diamonds | HSN 71131130 GST Rate"
description: "Find HSN and GST Rates for 71131130 related to Treated or Enhanced Diamonds with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-71131130/"
---

# HSN Code 71131130: Treated or Enhanced 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: Other articles of Jewellery | 1.5% | 1.5% | 3% | 0% |

## Frequently asked questions

### What products are classified under HSN 71131130 ?

It includes Rough or Uncut Precious or Semi-Precious Stones

### Do e‑way bill and e‑invoice apply for Treated or Enhanced 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.

### Can we claim ITC on inputs used to trade Treated or Enhanced Diamonds?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

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

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Treated or Enhanced Diamonds; Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Treated or Enhanced 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.

### Any common misclassification issue with Treated or Enhanced Diamonds?

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