What products are classified under HSN 71131910 ?
It includes Synthetic Precious or Semi-Precious Stones
HSN Code 71131910 represents Cut and Polished Precious or Semi-Precious Stones under GST classification. This code helps businesses identify Cut and Polished Precious or Semi-Precious Stones correctly for billing, taxation, and trade. With HSN Code 71131910, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Cut and Polished Precious or Semi-Precious Stones.
HSN Code 71131910 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 other precious metal, whether or not plated or clad with precious metal : Of gold, unstudded | 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 other precious metal, whether or not plated or clad with precious metal : Of gold, unstudded | 1.5% | 1.5% | 3% | 0% |
Description of goods
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
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 other precious metal, whether or not plated or clad with precious metal : Of gold, unstudded
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
Cut and Polished Precious or Semi-Precious Stones 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: Jewellery studded with gems | |
| 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 | |
| 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 | |
| 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: Jewellery studded with gems
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
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
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 Synthetic 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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cut and Polished Precious or Semi-Precious Stones; Nil for exempt items if applicable).
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.
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.