What products are classified under HSN 71132000 ?
It includes Gold Articles of Precious Metal
HSN Code 71132000 represents Articles of Base Metal Clad with Precious Metal under GST classification. This code helps businesses identify Articles of Base Metal Clad with Precious Metal correctly for billing, taxation, and trade. With HSN Code 71132000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Articles of Base Metal Clad with Precious Metal.
HSN Code 71132000 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 base metal clad with precious metal | 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 base metal clad with precious metal | 1.5% | 1.5% | 3% | 0% |
Description of goods
Of base metal clad with precious metal
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 base metal clad with precious metal
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
Articles of Base Metal Clad with Precious Metal 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 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 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 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
| Order Number | Description |
|---|---|
| Sutapa Sutradhar (AAR (Authority For Advance Ruling), Kerala) |
Sutapa Sutradhar (AAR (Authority For Advance Ruling), Kerala)
It includes Gold Articles of Precious Metal
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Articles of Base Metal Clad with Precious Metal; 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.
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.
Under HSN 71132000, Articles of Base Metal Clad with Precious Metal attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.