---
title: "HSN Code for Treated or Enhanced Stones | HSN 71131930 GST Rate"
description: "Find HSN and GST Rates for 71131930 related to Treated or Enhanced Stones with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-71131930/"
---

# HSN Code 71131930: Treated or Enhanced 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, set with diamonds | 1.5% | 1.5% | 3% | 0% |

## Frequently asked questions

### 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.