What products are classified under HSN 7105
It includes Precious stone dust
HSN Sub Chapter 7105 represents Precious stone dust under GST classification. This code helps businesses identify Precious stone dust correctly for billing, taxation, and trade. With HSN Sub Chapter 7105, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Precious stone dust.
GST Rate for Precious stone dust under HSN Code 7105. 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 | 7105 | Dust and powder of natural or synthetic precious or semi-precious stones | 0% | 0% |
Chapter: 71
Description: Dust and powder of natural or synthetic precious or semi-precious stones
Following Tariff HSN code falls under Precious stone dust:
| Tariff HSN | Description |
|---|---|
| Of diamond | |
| Of diamond | |
| Of heading 7102 | |
| Of heading 7104 | |
| Other | |
| Other |
Of diamond
Of diamond
Of heading 7102
Of heading 7104
Other
Other
It includes Precious stone dust
Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.
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.
Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.
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.
Use a delivery challan for sending Precious stone dust 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.
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.