---
title: "HSN Code for Cut and Polished Precious or Semi-Precious Stones | HSN 71131910 GST Rate"
description: "Find HSN and GST Rates for 71131910 related to Cut and Polished Precious or Semi-Precious Stones with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-71131910/"
---

# HSN Code 71131910: Cut and Polished Precious or Semi-Precious Stones

- [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 other precious metal, whether or not plated or clad with precious metal : Of gold, unstudded | 1.5% | 1.5% | 3% | 0% |

## Frequently asked questions

### What products are classified under HSN 71131910 ?

It includes Synthetic Precious or Semi-Precious Stones

### Do e‑way bill and e‑invoice apply for 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.

### Can we claim ITC on inputs used to trade Cut and Polished Precious or Semi-Precious Stones?

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 Cut and Polished Precious or Semi-Precious Stones is sold with other items?

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).

### Any common misclassification issue with Cut and Polished Precious or Semi-Precious Stones?

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 Cut and Polished Precious or Semi-Precious Stones?

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.