HSN Chapter 71
HSN Chapter 71 — Natural Or Cultured Pearls, Precious Or Semi-Precious
HSN Chapter 71 covers natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin. It contains 20 four-digit headings and 257 HSN codes in total. Below is every heading in Chapter 71 with its GST 2.0 rate (verified against CBIC). Use the search tool for any specific 6- or 8-digit sub-code.
Source: CBIC GST rate schedule (GST 2.0, effective 22 Sep 2025).
HSN codes in Chapter 71
257 codes · GST 2.0 rates per the CBIC GST rate schedule (effective 22 Sep 2025); verified 2026-06-07.
| HSN Code | Description | GST Rate |
|---|---|---|
| 7101 | Pearls, Natural Or Cultured, Whether Or Not Worked Or Graded But Not Strung, Mounted Or Set; Pearls, Natural Or Cultured, Temporarily Strung For Convenience Of Transport | 3% |
| 7102 | Diamonds, Whether Or Not Worked, But Not Mounted Or Set | 1.5% |
| 7103 | Precious Stones (Other Than Diamonds) And Semi Precious Stones, Whether Or Not Worked Or Graded But Not Strung, Mounted Or Set, Ungraded Precious Stones (Other Than Diamonds) And Semi-Precious Stones, Temporarily Strung For Convenience Of Transport. | 0.25% |
| 7104 | Synthetic Or Reconstructed Precious Or Semiprecious Stones, Whether Or Not Worked Or Graded But Not Strung, Mounted Or Set; Ungraded Synthetic Or Reconstructed Precious Or Semi-Precious Stones, Temporarily Strung For Convenience Of Transport | 1.5% |
| 7105 | Dust And Powder Of Natural Or Synthetic Precious Or Semi-Precious Stones | 3% |
| 7106 details | Silver (Including Silver Plated With Gold Or Platinum), Unwrought Or In Semi-Manufactured Forms, Or In Powder Form | 3% |
| 7107 | Base Metals Clad With Silver, Not Further Worked Than Semi-Manufactured | 3% |
| 7108 details | Gold (Including Gold Plated With Platinum Unwrought Or In Semi-Manufactured Forms, Or In Powder Form | 3% |
| 7109 | Base Metals Or Silver, Clad With Gold, Not Further Worked Than Semi-Manufactured | 3% |
| 7110 | Platinum, Unwrought Or In Semi-Manufactured Form, Or In Powder Form | 3% |
| 7111 | Base Metals, Silver Or Gold, Clad With Platinum, Not Further Worked Than Semimanufactured | 3% |
| 7112 | Waste And Scrap Of Precious Metal Or Of Metal Clad With Precious Metal; Other Waste And Scrap Containing Precious Metal Or Precious Metal Compounds, Of A Kind Used Principally For The Recovery Of Precious Metal Other Than Goods Of Heading 8549 | 3% |
| 7113 details | Articles Of Jewellery And Parts Thereof, Of Precious Metal Or Of Metal Clad With Precious Metal | 3% |
| 7114 | Articles Of Goldsmiths' Or Silversmiths' Wares And Parts Thereof, Of Precious Metal Or Of Metal Clad With Precious Metal | 1.5% |
| 7115 | Other Articles Of Precious Metal Or Of Metal Clad With Precious Metal | 3% |
| 7116 | Articles Of Natural Or Cultured Pearls, Precious Or Semi-Precious Stones(Natural, Synthetic Or Reconstructed) | 3% |
| 7117 | Imitation Jewellery | 3% |
| 7118 | Coin | 3% |
| 7123 | Mushrooms, wood ears (Auricularia spp.), jelly fungi (Tremella spp.) and truffles | 3% |
| 7133 | Beans (Vigna spp., Phaseolus spp.) | 3% |
Frequently Asked Questions
What products are in HSN Chapter 71?
Chapter 71 covers natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin, spanning 20 headings and 257 HSN codes.
What is the GST rate for Chapter 71 goods?
GST rates vary by specific code under GST 2.0 (Nil, 5%, 18% or 40%). See the rate against each heading above, or search the exact 8-digit code in the HSN Code Finder.
GST-compliant invoicing in TallyPrime
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