--- title: "HSN Code for Articles of Base Metal Clad with Precious Metal | HSN 71132000 GST Rate" description: "Find HSN and GST Rates for 71132000 related to Articles of Base Metal Clad with Precious Metal with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-71132000/" --- # HSN Code 71132000: Articles of Base Metal Clad with Precious Metal - [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 base metal clad with precious metal | 1.5% | 1.5% | 3% | 0% | ## Frequently asked questions ### What products are classified under HSN 71132000 ? It includes Gold Articles of Precious Metal ### How should mixed supplies be billed when Articles of Base Metal Clad with Precious Metal is sold with other items? 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). ### Any common misclassification issue with Articles of Base Metal Clad with Precious Metal? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Do e‑way bill and e‑invoice apply for Articles of Base Metal Clad with Precious Metal? 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 Articles of Base Metal Clad with Precious Metal? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How much GST applies to Articles of Base Metal Clad with Precious Metal? 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. ## India's trade performance: HSN Code 71132000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−91.83% YoY) — 0.0000% of India's total exports - Imports: < ₹1 Crore (−80.00% YoY) — 0.0000% of India's total imports - Trade balance: < ₹1 Crore (Surplus); surplus rank #4631 of 12657 HSN codes - Share of Sub-Chapter 7113: 0.00% of its exports; import side 0.00% - Rank within Sub-Chapter 7113: #22 of 30 by export value; import-side #22 ### Key metrics - Export CAGR: -32.47% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #8424 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +1,608.62% in FY 2023-24 - Contribution to Sub-Ch. 7113: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 71132000 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 7113 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 7113 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 8.54 | 0.0004% | — | 0.01% | < ₹1 Crore | 0.0000% | — | 0.02% | +7.69 | #5187 | | FY 2019-20 | 1.41 | 0.0001% | −83.49% | 0.00% | < ₹1 Crore | 0.0000% | −8.24% | 0.02% | +0.63 | #7273 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −70.92% | 0.00% | 1.08 | 0.0000% | +38.46% | 0.05% | −0.67 | #8379 | | FY 2021-22 | 6.22 | 0.0002% | +1,417.07% | 0.01% | 1.59 | 0.0000% | +47.22% | 0.03% | +4.63 | #6087 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −90.68% | 0.00% | < ₹1 Crore | 0.0000% | −58.49% | 0.01% | −0.08 | #8564 | | FY 2023-24 | 9.91 | 0.0003% | +1,608.62% | 0.01% | < ₹1 Crore | 0.0000% | −62.12% | 0.00% | +9.66 | #5742 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −91.83% | 0.00% | < ₹1 Crore | 0.0000% | −80.00% | 0.00% | +0.76 | #8424 | - CAGR (7-year): exports -32.47%/yr, imports -37.64%/yr (consistently Surplus) ## Key trade insights: HSN Code 71132000 export-import analysis ### Export decline: -32.47% CAGR over 7 years India's exports under HSN Code 71132000 have declined at a compound annual rate of -32.47% over 7 fiscal years, falling from ₹8.54 Crore in FY 2018-19 to ₹0.81 Crore in FY 2024-25. ### HSN Code 71132000 ranked #8424 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 71132000 ranks #8424 out of 12657 HSN codes by total export value. Within Sub-Chapter 7113, it ranks #22 of 30. By trade surplus, it ranks #4631 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 71132000 exports The strongest single-year export movement for HSN Code 71132000 was recorded in FY 2023-24, when exports surged by 1,608.62% over the prior year. ### India maintains a trade surplus of ₹0.76 Crore in HSN Code 71132000 goods In FY 2024-25, India's exports of ₹0.81 Cr exceeded imports of ₹0.05 Cr, resulting in a trade surplus of ₹0.76 Crore — ranking #4631 of 12657 by surplus magnitude. ### Import growth of -37.64% CAGR signals stable import dependency for Articles of Base Metal Clad with Precious Metal India's imports under HSN Code 71132000 have grown at -37.64% CAGR, reaching ₹0.05 Crore in FY 2024-25. ### HSN Code 71132000 contributes 0.00% of Sub-Chapter 7113 exports — ranked #22 Among the 30 HSN codes under Sub-Chapter 7113, HSN Code 71132000 ranks #22 by export value — accounting for 0.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share (rank #22). ## Related HSN Codes in Sub-Chapter 7113 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 71131911: Studded with pearls](https://busy.in/hsn/hsn-71131911/) | ₹42,292 Cr | | #2 | [HSN Code 71131913: Studded with diamonds of heading 7104](https://busy.in/hsn/hsn-71131913/) | ₹27,886 Cr | | #3 | [HSN Code 71131914: Studded with other precious and semi-precious stones](https://busy.in/hsn/hsn-71131914/) | ₹9,272 Cr | | #4 | [HSN Code 71131915: Gold jew. studded other](https://busy.in/hsn/hsn-71131915/) | ₹7,966 Cr | | #5 | [HSN Code 71131919: Unstudded](https://busy.in/hsn/hsn-71131919/) | ₹7,945 Cr | | #6 | [HSN Code 71131143: Studded with diamonds of heading 7104](https://busy.in/hsn/hsn-71131143/) | ₹4,456 Cr | | #7 | [HSN Code 71131145: Silver jewellery, stone-studded](https://busy.in/hsn/hsn-71131145/) | ₹1,140 Cr | | #8 | [HSN Code 71131923: Studded with diamonds of heading 7104](https://busy.in/hsn/hsn-71131923/) | ₹1,127 Cr | | #9 | [HSN Code 71131149: Unstudded](https://busy.in/hsn/hsn-71131149/) | ₹1,083 Cr | | #10 | [HSN Code 71131141: Studded with pearls](https://busy.in/hsn/hsn-71131141/) | ₹842 Cr | | #22 | HSN Code 71132000: Articles of Base Metal Clad with Precious Metal (this hsn code) | < ₹1 Crore |