What products are classified under HSN 7102
It includes Unworked Diamonds
HSN Sub Chapter 7102 represents Unworked Diamonds under GST classification. This code helps businesses identify Unworked Diamonds correctly for billing, taxation, and trade. With HSN Sub Chapter 7102, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Unworked Diamonds.
GST Rate for Unworked Diamonds under HSN Code 7102. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.
| Chapter No | HSN Code | HSN Description | New GST Rate | Old GST Rate |
|---|---|---|---|---|
| 71 | 7102 | Diamonds, whether or not worked, but not mounted or set | 12% | 12% |
Chapter: 71
Description: Diamonds, whether or not worked, but not mounted or set
Following Tariff HSN code falls under Unworked Diamonds:
| Tariff HSN | Description |
|---|---|
| Unsorted | |
| Unsorted | |
| Industrial : Unworked or simply sawn, cleaved or bruted: Sorted | |
| Industrial : Unworked or simply sawn, cleaved or bruted: Sorted | |
| Industrial : Unworked or simply sawn, cleaved or bruted: Unsorted | |
| Industrial : Unworked or simply sawn, cleaved or bruted: Unsorted | |
| Industrial : Other : Crushed | |
| Industrial : Other : Crushed | |
| Industrial : Other : Crushed (other than those specified in .125% rate entry ) | |
| Industrial : Other : Crushed (other than those specified in .125% rate entry ) | |
| Industrial : Other : Other | |
| Industrial : Other : Other | |
| Industrial : Other : Other (other than those specified in .125% rate entry ) | |
| Industrial : Other : Other (other than those specified in .125% rate entry ) | |
| Non-industrial : Unworked or simply sawn, cleaved or bruted | |
| Non-industrial : Unworked or simply sawn, cleaved or bruted | |
| Non-industrial : Others : Diamond, cut or otherwise worked but not mounted or set | |
| Non-industrial : Others : Diamond, cut or otherwise worked but not mounted or set | |
| Non-industrial : Others : Diamond, cut or otherwise worked but not mounted or set (other than those specified in .125% rate entry ) | |
| Non-industrial : Others : Diamond, cut or otherwise worked but not mounted or set (other than those specified in .125% rate entry ) | |
| Non-industrial : Others : Other | |
| Non-industrial : Others : Other | |
| Non-industrial : Others : Other (other than those specified in .125% rate entry ) | |
| Non-industrial : Others : Other (other than those specified in .125% rate entry ) |
Unsorted
Unsorted
Industrial : Unworked or simply sawn, cleaved or bruted: Sorted
Industrial : Unworked or simply sawn, cleaved or bruted: Sorted
Industrial : Unworked or simply sawn, cleaved or bruted: Unsorted
Industrial : Unworked or simply sawn, cleaved or bruted: Unsorted
Industrial : Other : Crushed
Industrial : Other : Crushed
Industrial : Other : Crushed (other than those specified in .125% rate entry )
Industrial : Other : Crushed (other than those specified in .125% rate entry )
Industrial : Other : Other
Industrial : Other : Other
Industrial : Other : Other (other than those specified in .125% rate entry )
Industrial : Other : Other (other than those specified in .125% rate entry )
Non-industrial : Unworked or simply sawn, cleaved or bruted
Non-industrial : Unworked or simply sawn, cleaved or bruted
Non-industrial : Others : Diamond, cut or otherwise worked but not mounted or set
Non-industrial : Others : Diamond, cut or otherwise worked but not mounted or set
Non-industrial : Others : Diamond, cut or otherwise worked but not mounted or set (other than those specified in .125% rate entry )
Non-industrial : Others : Diamond, cut or otherwise worked but not mounted or set (other than those specified in .125% rate entry )
Non-industrial : Others : Other
Non-industrial : Others : Other
Non-industrial : Others : Other (other than those specified in .125% rate entry )
Non-industrial : Others : Other (other than those specified in .125% rate entry )
| Order Number | Description |
|---|---|
| Pooja Enterprise(Nishith Vipinchandra Shah) (AAAR (Appellate Authority For Advance Ruling), Gujarat) | |
| Shri M. Srinivas (Naa (National Anti Profiteering Authority), ) |
Pooja Enterprise(Nishith Vipinchandra Shah) (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Shri M. Srinivas (Naa (National Anti Profiteering Authority), )
It includes Unworked Diamonds
Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.
Use a delivery challan for sending Unworked Diamonds to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.
Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.
Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.
Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Unworked Diamonds are forward charge. Check the current notifications for any special cases before deciding.
Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.
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.