HSN Code 71131930: Treated or Enhanced Stones

HSN Code 71131930 represents Treated or Enhanced Stones under GST classification. This code helps businesses identify Treated or Enhanced Stones correctly for billing, taxation, and trade. With HSN Code 71131930, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Treated or Enhanced Stones.

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Description of Goods for Treated or Enhanced Stones

HSN Code 71131930 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, set with diamonds 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, set with diamonds 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, set with diamonds

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

CGST 1.5%
SGST 1.5%
IGST 3%
CESS 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, set with diamonds

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

CGST 1.5%
SGST 1.5%
IGST 3%
CESS 0%

What does HSN Code 71131930 not include?

Treated or Enhanced 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
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 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

Studded with pearls

Studded with diamonds of heading 7102

Studded with diamonds of heading 7104

Studded with other precious and semi-precious stones

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

Studded with pearls

Studded with diamonds of heading 7102

Studded with diamonds of heading 7104

Studded 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 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

Studded with pearls

Studded with diamonds of heading 7102

Studded with diamonds of heading 7104

Studded 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 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

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FAQs for HSN Code 71131930

What products are classified under HSN 71131930 ?

It includes Miscellaneous Stones

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

How should mixed supplies be billed when Treated or Enhanced Stones 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 Stones; Nil for exempt items if applicable).

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

Any common misclassification issue with Treated or Enhanced Stones?

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

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

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

Important Disclaimer

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.

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