HSN Directory

Chapter 71 HSN Codes and GST Rates – Precious Metals and Jewellery

Chapter 71 covers precious stones and metals along with jewellery and related articles. Purity, material, whether an article is finished and whether it is genuine or imitation are key distinctions.

Chapter71

HSN codes257

Headings22

Available IGST range0.25%–3%

Content reviewed28 July 2026

Chapter 71 search

Find a code within Precious Metals and Jewellery

HSN code or product descriptionGST rateClassification

Showing the first 40 of 257 classifications.

HSN Code	Product Description	IGST Rate	CGST Rate	SGST Rate	Classification
71	Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin	—	—	—	Chapter
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%	1.5%	1.5%	4-digit heading
710110	Natural pearls	3%	1.5%	1.5%	6-digit subheading
71011010	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 - NATURAL PEARLS: UNWORKED	3%	1.5%	1.5%	8-digit tariff item
71011020	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 - NATURAL PEARLS: WORKED	3%	1.5%	1.5%	8-digit tariff item
710121	NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN~Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; p...	—	—	—	6-digit subheading
71012100	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 - CULTURED PEARLS: UNWORKED	3%	1.5%	1.5%	8-digit tariff item
710122	NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN~Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; p...	3%	1.5%	1.5%	6-digit subheading
71012200	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 - CULTURED PEARLS: WORKED	3%	1.5%	1.5%	8-digit tariff item
7102	DIAMONDS, WHETHER OR NOT WORKED, BUT NOT MOUNTED OR SET	0.25%	0.125%	0.125%	4-digit heading
710210	NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN~Diamonds, whether or not worked, but not mounted or set~Unsorted	—	—	—	6-digit subheading
71021000	DIAMONDS, WHETHER OR NOT WORKED, BUT NOT MOUNTED OR SET - UNSORTED	0.25%	0.125%	0.125%	8-digit tariff item
710221	Unworked or simply sawn, cleaved or bruted	0.25%	0.125%	0.125%	6-digit subheading
71022110	21 DIAMONDS, WHETHER OR NOT WORKED, BUT NOT MOUNTED OR SET - INDUSTRIAL : UNWORKED OR SIMPLY SAWN, CLEAVED OR BRUTED: SORTED	0.25%	0.125%	0.125%	8-digit tariff item
71022120	21 DIAMONDS, WHETHER OR NOT WORKED, BUT NOT MOUNTED OR SET - INDUSTRIAL : UNWORKED OR SIMPLY SAWN, CLEAVED OR BRUTED: UNSORTED	0.25%	0.125%	0.125%	8-digit tariff item
710229	Other	0.25%	0.125%	0.125%	6-digit subheading
71022910	DIAMONDS, WHETHER OR NOT WORKED, BUT NOT MOUNTED OR SET - INDUSTRIAL : OTHER: CRUSHED	0.25%	0.125%	0.125%	8-digit tariff item
71022990	DIAMONDS, WHETHER OR NOT WORKED, BUT NOT MOUNTED OR SET - INDUSTRIAL : OTHER: OTHER	0.25%	0.125%	0.125%	8-digit tariff item
710231	NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN~Diamonds, whether or not worked, but not mounted or set~Unworked or simply sawn, cleaved or br...	0.25%	0.125%	0.125%	6-digit subheading
71023100	DIAMONDS, WHETHER OR NOT WORKED, BUT NOT MOUNTED OR SET - NON-INDUSTRIAL: UNWORKED OR SIMPLY SAWN, CLEAVED OR BRUTED	0.25%	0.125%	0.125%	8-digit tariff item
710239	Others	0.25%	0.125%	0.125%	6-digit subheading
71023910	DIAMONDS, WHETHER OR NOT WORKED, BUT NOT MOUNTED OR SET - NON-INDUSTRIAL: OTHERS: DIAMOND, CUT OR OTHERWISE WORKED BUT NOT MOUNTED OR SET	0.25%	0.125%	0.125%	8-digit tariff item
71023990	DIAMONDS, WHETHER OR NOT WORKED, BUT NOT MOUNTED OR SET - NON-INDUSTRIAL: OTHERS: OTHER	0.25%	0.125%	0.125%	8-digit tariff item
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	—	—	—	4-digit heading
710310	Unworked or simply sawn or roughly shaped	0.25%	0.125%	0.125%	6-digit subheading
71031011	PRECIOUS STONES (OTHER THAN DIAMONDS) AND SEMIPRECIOUS 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 - UNWO...	0.25%	0.125%	0.125%	8-digit tariff item
71031012	PRECIOUS STONES (OTHER THAN DIAMONDS) AND SEMIPRECIOUS 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 - UNWO...	0.25%	0.125%	0.125%	8-digit tariff item
71031019	PRECIOUS STONES (OTHER THAN DIAMONDS) AND SEMIPRECIOUS 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 - UNWO...	0.25%	0.125%	0.125%	8-digit tariff item
71031021	PRECIOUS STONES (OTHER THAN DIAMONDS) AND SEMIPRECIOUS 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 - UNWO...	0.25%	0.125%	0.125%	8-digit tariff item
71031022	PRECIOUS STONES (OTHER THAN DIAMONDS) AND SEMIPRECIOUS 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 - UNWO...	0.25%	0.125%	0.125%	8-digit tariff item
71031023	PRECIOUS STONES (OTHER THAN DIAMONDS) AND SEMIPRECIOUS 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 - UNWO...	0.25%	0.125%	0.125%	8-digit tariff item
71031024	PRECIOUS STONES (OTHER THAN DIAMONDS) AND SEMIPRECIOUS 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 - UNWO...	0.25%	0.125%	0.125%	8-digit tariff item
71031029	PRECIOUS STONES (OTHER THAN DIAMONDS) AND SEMIPRECIOUS 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 - UNWO...	0.25%	0.125%	0.125%	8-digit tariff item
71031031	Emerald	—	—	—	8-digit tariff item
71031032	Yellow/golden/pink/red/green beryl	—	—	—	8-digit tariff item
71031033	Chrysoberyl (including chrysoberyl cats eye)	—	—	—	8-digit tariff item
71031034	Alexandrite (including alexandrite cats eye)	—	—	—	8-digit tariff item
71031039	Other	—	—	—	8-digit tariff item
71031041	Ruby	—	—	—	8-digit tariff item
71031042	Sapphire	—	—	—	8-digit tariff item

71Not available

Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin

Chapter

71013%

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

4-digit heading

7101103%

Natural pearls

6-digit subheading

710110103%

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 - NATURAL PEARLS: UNWORKED

8-digit tariff item

710110203%

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 - NATURAL PEARLS: WORKED

8-digit tariff item

710121Not available

NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN~Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; p...

6-digit subheading

710121003%

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 - CULTURED PEARLS: UNWORKED

8-digit tariff item

7101223%

6-digit subheading

710122003%

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 - CULTURED PEARLS: WORKED

8-digit tariff item

71020.25%

DIAMONDS, WHETHER OR NOT WORKED, BUT NOT MOUNTED OR SET

4-digit heading

710210Not available

NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN~Diamonds, whether or not worked, but not mounted or set~Unsorted

6-digit subheading

710210000.25%

DIAMONDS, WHETHER OR NOT WORKED, BUT NOT MOUNTED OR SET - UNSORTED

8-digit tariff item

7102210.25%

Unworked or simply sawn, cleaved or bruted

6-digit subheading

710221100.25%

21 DIAMONDS, WHETHER OR NOT WORKED, BUT NOT MOUNTED OR SET - INDUSTRIAL : UNWORKED OR SIMPLY SAWN, CLEAVED OR BRUTED: SORTED

8-digit tariff item

710221200.25%

21 DIAMONDS, WHETHER OR NOT WORKED, BUT NOT MOUNTED OR SET - INDUSTRIAL : UNWORKED OR SIMPLY SAWN, CLEAVED OR BRUTED: UNSORTED

8-digit tariff item

7102290.25%

Other

6-digit subheading

710229100.25%

DIAMONDS, WHETHER OR NOT WORKED, BUT NOT MOUNTED OR SET - INDUSTRIAL : OTHER: CRUSHED

8-digit tariff item

710229900.25%

DIAMONDS, WHETHER OR NOT WORKED, BUT NOT MOUNTED OR SET - INDUSTRIAL : OTHER: OTHER

8-digit tariff item

7102310.25%

6-digit subheading

710231000.25%

DIAMONDS, WHETHER OR NOT WORKED, BUT NOT MOUNTED OR SET - NON-INDUSTRIAL: UNWORKED OR SIMPLY SAWN, CLEAVED OR BRUTED

8-digit tariff item

7102390.25%

Others

6-digit subheading

710239100.25%

DIAMONDS, WHETHER OR NOT WORKED, BUT NOT MOUNTED OR SET - NON-INDUSTRIAL: OTHERS: DIAMOND, CUT OR OTHERWISE WORKED BUT NOT MOUNTED OR SET

8-digit tariff item

710239900.25%

DIAMONDS, WHETHER OR NOT WORKED, BUT NOT MOUNTED OR SET - NON-INDUSTRIAL: OTHERS: OTHER

8-digit tariff item

7103Not available

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

4-digit heading

7103100.25%

Unworked or simply sawn or roughly shaped

6-digit subheading

710310110.25%

PRECIOUS STONES (OTHER THAN DIAMONDS) AND SEMIPRECIOUS 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 - UNWO...

8-digit tariff item

710310120.25%

8-digit tariff item

710310190.25%

8-digit tariff item

710310210.25%

8-digit tariff item

710310220.25%

8-digit tariff item

710310230.25%

8-digit tariff item

710310240.25%

8-digit tariff item

710310290.25%

8-digit tariff item

71031031Not available

Emerald

8-digit tariff item

71031032Not available

Yellow/golden/pink/red/green beryl

8-digit tariff item

71031033Not available

Chrysoberyl (including chrysoberyl cats eye)

8-digit tariff item

71031034Not available

Alexandrite (including alexandrite cats eye)

8-digit tariff item

71031039Not available

Other

8-digit tariff item

71031041Not available

Ruby

8-digit tariff item

71031042Not available

Sapphire

8-digit tariff item

HSN classifications and GST rates may vary based on product specifications, usage, exemptions, conditions and applicable notifications. Verify the relevant classification and currently effective rate from official notifications or consult a qualified tax professional before filing.

Key goods covered

Precious stones and pearls
Gold, silver and other precious metals
Jewellery, imitation jewellery and coins

Common classification uses

Maintaining jewellery product masters
Distinguishing precious and imitation articles
Reviewing metal form and purity

How to use these Chapter 71 HSN codes

Start with the product’s technical description, material and function.
Compare the 4-digit heading before selecting a more detailed 6 or 8-digit code.
Check the complete tariff description and relevant chapter or section notes.
Verify the currently effective GST notification and any applicable condition before filing.

Important classification caveats

Making charges and composite supplies may need separate GST analysis.
Rates can differ by material and the precise nature of the supply.

Related ExpressGST tools

HSN & SAC Finder GST Calculator GST Number Search GST Guides and Updates

Frequently asked questions

Is imitation jewellery included in Chapter 71?

Yes, Chapter 71 includes specific headings for imitation jewellery, distinct from articles made with precious metals or stones.

Can one rate be applied to every jewellery item?

No. Confirm the material, article and supply conditions, including any separately supplied services, against current notifications.

Chapter 71 HSN Codes and GST Rates – Precious Metals and Jewellery

Find a code within Precious Metals and Jewellery

No matching code found

Key goods covered

Common classification uses

How to use these Chapter 71 HSN codes

Important classification caveats

Related ExpressGST tools

Frequently asked questions

© Copyright 2026K.D.K. Softwares (India) Pvt. Ltd. All Rights Reserved

KDK Software and Express GST are registered trademarks of K.D.K. Softwares (India) Pvt. Ltd. Terms and conditions, features, support, pricing, and service options are subject to change without notice.

Chapter 71 HSN Codes and GST Rates – Precious Metals and Jewellery

Find a code within Precious Metals and Jewellery

No matching code found

Key goods covered

Common classification uses

How to use these Chapter 71 HSN codes

Important classification caveats

Related HSN chapters

Related ExpressGST tools

Frequently asked questions

© Copyright 2026K.D.K. Softwares (India) Pvt. Ltd. All Rights Reserved

KDK Software and Express GST are registered trademarks of K.D.K. Softwares (India) Pvt. Ltd. Terms and conditions, features, support, pricing, and service options are subject to change without notice.