---
title: "7105 HSN Code | HSN Code for Precious stone dust in India"
description: "Know more about 7105 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 7105 covering Precious stone dust."
canonical: "https://busy.in/hsn/sub-chapter-7105/"
---

# HSN Sub-chapter 7105: Precious stone dust

Dust and powder of natural or synthetic precious or semi-precious stones

Part of [Chapter 71: Natural Pearls & Metals](https://busy.in/hsn/chapter-71/).

- Current GST rate: 0%
- Earlier GST rate: 0%

## HSN codes

| Code | Title |
| --- | --- |
| 71051000 | [Natural or Cultured Pearls & Stones](https://busy.in/hsn/hsn-71051000/) |
| 71051010 | [Of heading 7104](https://busy.in/hsn/hsn-71051010/) |
| 71051020 | [Other Electrolytically Zinc Coated Flat Steel (>=600mm)](https://busy.in/hsn/hsn-71051020/) |
| 71059000 | [Imitation Pearls & Stones](https://busy.in/hsn/hsn-71059000/) |

## Frequently asked questions

### What products are classified under HSN 7105

It includes Precious stone dust

### How do I bill a kit or combo that 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.

### Do spares or accessories of Precious stone dust follow the same 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.

### Any special steps when selling Precious stone dust through an e‑commerce platform?

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.

### Any import/export nuance for Precious stone dust?

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.

### How should I document Precious stone dust sent for job work?

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.

## India's trade performance: HSN Sub-Chapter 7105 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹28 Cr (−7.54% YoY) — 0.0007% of India's total exports
- Imports: ₹253 Cr (−8.97% YoY) — 0.0041% of India's total imports
- Trade balance: −₹225 Cr (Deficit); surplus rank #793 of 1233 sub-chapters
- Share of Chapter 71: 0.01% of its exports; import side 0.03%
- Rank within Chapter 71: #14 of 18 by export value; import-side #11

### Key metrics

- Export CAGR: -1.02% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #971 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +91.90% in FY 2021-22
- Contribution to Ch. 71: 0.01% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 7105

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 Ch. 71 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 71 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 29.36 | 0.0013% | — | 0.01% | 209.05 | 0.0058% | — | 0.05% | −179.69 | #904 |
| FY 2019-20 | 21.09 | 0.0010% | −28.17% | 0.01% | 184.23 | 0.0055% | −11.87% | 0.05% | −163.14 | #938 |
| FY 2020-21 | 18.39 | 0.0009% | −12.80% | 0.01% | 192.99 | 0.0066% | +4.75% | 0.05% | −174.60 | #953 |
| FY 2021-22 | 35.29 | 0.0011% | +91.90% | 0.01% | 292.40 | 0.0064% | +51.51% | 0.05% | −257.11 | #920 |
| FY 2022-23 | 31.01 | 0.0009% | −12.13% | 0.01% | 309.57 | 0.0054% | +5.87% | 0.05% | −278.56 | #943 |
| FY 2023-24 | 29.86 | 0.0008% | −3.71% | 0.01% | 277.97 | 0.0049% | −10.21% | 0.04% | −248.11 | #962 |
| FY 2024-25 | 27.61 | 0.0007% | −7.54% | 0.01% | 253.04 | 0.0041% | −8.97% | 0.03% | −225.43 | #971 |

- CAGR (7-year): exports -1.02%/yr, imports 3.23%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 7105 export-import analysis

### Export decline: -1.02% CAGR over 7 years

India's exports under HSN Sub-Chapter 7105 have declined at a compound annual rate of -1.02% over 7 fiscal years, falling from ₹29.36 Crore in FY 2018-19 to ₹27.61 Crore in FY 2024-25.

### HSN Sub-Chapter 7105 ranked #971 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 7105 ranks #971 out of 1233 sub-chapters by total export value. Within Chapter 71, it ranks #14 of 18. By trade surplus, it ranks #793 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 7105 exports

The strongest single-year export movement for HSN Sub-Chapter 7105 was recorded in FY 2021-22, when exports surged by 91.90% over the prior year.

### India records a trade deficit of ₹225.43 Crore in HSN Sub-Chapter 7105 goods

In FY 2024-25, India's imports of ₹253.04 Cr exceeded exports of ₹27.61 Cr, resulting in a trade deficit of ₹225.43 Crore — ranking #793 of 1233 by surplus magnitude.

### Import growth of 3.23% CAGR signals stable import dependency for Precious stone dust

India's imports under HSN Sub-Chapter 7105 have grown at 3.23% CAGR, reaching ₹253.04 Crore in FY 2024-25.

### HSN Sub-Chapter 7105 contributes 0.01% of Chapter 71 exports — ranked #14

Among the 18 sub-chapters under Chapter 71, HSN Sub-Chapter 7105 ranks #14 by export value — accounting for 0.01% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.03% share (rank #11).

## Related Sub-Chapters in Chapter 71

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 7102: Unworked Diamonds](https://busy.in/hsn/sub-chapter-7102/) | ₹1,16,388 Cr |
| #2 | [HSN Sub-Chapter 7113: Jewellery & parts of precious metals](https://busy.in/hsn/sub-chapter-7113/) | ₹1,06,341 Cr |
| #3 | [HSN Sub-Chapter 7104: Synthetic precious stones, unmounted](https://busy.in/hsn/sub-chapter-7104/) | ₹11,448 Cr |
| #4 | [HSN Sub-Chapter 7108: Gold in unwrought or semi-forms](https://busy.in/hsn/sub-chapter-7108/) | ₹7,854 Cr |
| #5 | [HSN Sub-Chapter 7106: Silver in various forms](https://busy.in/hsn/sub-chapter-7106/) | ₹4,029 Cr |
| #6 | [HSN Sub-Chapter 7103: Reconstructed precious stone](https://busy.in/hsn/sub-chapter-7103/) | ₹3,934 Cr |
| #7 | [HSN Sub-Chapter 7117: Imitation Jewelry](https://busy.in/hsn/sub-chapter-7117/) | ₹1,154 Cr |
| #8 | [HSN Sub-Chapter 7112: Precious metal scrap for recovery](https://busy.in/hsn/sub-chapter-7112/) | ₹1,000 Cr |
| #9 | [HSN Sub-Chapter 7110: Unwrought platinum](https://busy.in/hsn/sub-chapter-7110/) | ₹643 Cr |
| #10 | [HSN Sub-Chapter 7116: Precious stone articles](https://busy.in/hsn/sub-chapter-7116/) | ₹344 Cr |
| #14 | HSN Sub-Chapter 7105: Precious stone dust (this hsn sub-chapter) | ₹28 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 7101 | [Natural Pearls](https://busy.in/hsn/sub-chapter-7101/) |
| 7102 | [Unworked Diamonds](https://busy.in/hsn/sub-chapter-7102/) |
| 7103 | [Reconstructed precious stone](https://busy.in/hsn/sub-chapter-7103/) |
| 7104 | [Synthetic precious stones, unmounted](https://busy.in/hsn/sub-chapter-7104/) |
| 7106 | [Silver in various forms](https://busy.in/hsn/sub-chapter-7106/) |
| 7107 | [Silver-clad metals](https://busy.in/hsn/sub-chapter-7107/) |
| 7108 | [Gold in unwrought or semi-forms](https://busy.in/hsn/sub-chapter-7108/) |
| 7109 | [Unprocessed staple fibres](https://busy.in/hsn/sub-chapter-7109/) |
| 7110 | [Unwrought platinum](https://busy.in/hsn/sub-chapter-7110/) |
| 7111 | [Platinum-clad metals](https://busy.in/hsn/sub-chapter-7111/) |
| 7112 | [Precious metal scrap for recovery](https://busy.in/hsn/sub-chapter-7112/) |
| 7113 | [Jewellery & parts of precious metals](https://busy.in/hsn/sub-chapter-7113/) |
| 7114 | [Precious metal articles & wares](https://busy.in/hsn/sub-chapter-7114/) |
| 7115 | [Precious Metal Items](https://busy.in/hsn/sub-chapter-7115/) |
| 7116 | [Precious stone articles](https://busy.in/hsn/sub-chapter-7116/) |
| 7117 | [Imitation Jewelry](https://busy.in/hsn/sub-chapter-7117/) |
| 7118 | [Coin](https://busy.in/hsn/sub-chapter-7118/) |