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GST Rates & HSN Codes on Precious Stones - Diamond, Pearls, Gold, Platinum, Jewellery & Coins


HSN Code Description Rate (%) Effective From CESS (%) Related Export / Import HSN Code
7107 Base metals clad with silver, not further worked than semi-manufactured 3 28/06/2017 71070000
7109 Base metals or silver, clad with gold, not further worked than semi-manufactured 3 28/06/2017 71090000
7111 Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured 3 28/06/2017 71110000
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 28/06/2017 71011010, 71011020, 71012100, 71012200
7102 Diamonds, non-industrial unworked or simply sawn, cleaved or bruted, including unsorted diamonds 0.25 28/06/2017 71021000, 71022110, 71022120, 71022910, 71022990, 71023100, 71023910, 71023990
7102 Diamonds, whether or not worked, but not mounted or set [other than industrial or non-industrial Unworked or simply sawn, cleaved or bruted, including unsorted diamonds] 3 28/06/2017 71021000, 71022110, 71022120, 71022910, 71022990, 71023100, 71023910, 71023990
7103 Precious stones (other than diamonds) and semi-precious stones, unworked or simply sawn or roughly shaped 0.25 28/06/2017 71031011, 71031012, 71031019, 71031021, 71031022, 71031023, 71031024, 71031029, 71039100, 71039910, 71039920, 71039930, 71039940, 71039990
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 [other than Unworked or simply sawn or roughly shaped] 3 28/06/2017 71031011, 71031012, 71031019, 71031021, 71031022, 71031023, 71031024, 71031029, 71039100, 71039910, 71039920, 71039930, 71039940, 71039990
7104 Synthetic or reconstructed precious or semi-precious stones, unworked or simply sawn or roughly shaped 0.25 28/06/2017 71041000, 71042000, 71049000
7104 Synthetic or reconstructed precious or semi-precious 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 [other than Unworked or simply sawn or roughly shaped] 3 28/06/2017 71041000, 71042000, 71049000
7105 Dust and powder of natural or synthetic precious or semi-precious stones 3 28/06/2017 71051000, 71059000
7106 Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form 3 28/06/2017 71061000, 71069100, 71069210, 71069290
7108 Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form 3 28/06/2017 71081100, 71081200, 71081300, 71082000
7110 Platinum, unwrought or in semi-manufactured forms, or in powder form 3 28/06/2017 71101110, 71101120, 71101900, 71102100, 71102900, 71103100, 71103900, 71104100, 71104900
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. 3 28/06/2017 71123000, 71129100, 71129200, 71129910, 71129920, 71129990
7113 Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal 3 28/06/2017 71131110, 71131120, 71131130, 71131190, 71131910, 71131920, 71131930, 71131940, 71131950, 71131960, 71131990, 71132000
7113 Silver filigree work 3 27/07/2018 7113110
7114 Articles of goldsmiths’ or silversmiths’ wares and parts thereof, of precious metal or of metal clad with precious metal 3 28/06/2017 71141110, 71141120, 71141910, 71141920, 71141930, 71142010, 71142020, 71142030
7115 Other articles of precious metal or of metal clad with precious metal 3 28/06/2017 71151000, 71159010, 71159020, 71159090
7116 Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) 3 28/06/2017 71161000, 71162000
7117 Imitation jewellery 3 28/06/2017 71171100, 71171910, 71171920, 71171990, 71179010, 71179090
7117 Handmade imitation jewellery (including natural seeds, beads jewelry, cardamom garland) 3 27/07/2018 7117
7118 Coin 3 28/06/2017 71181000, 71189000
71 Rupee notes when sold to the Reserve Bank of India (or Government of India inserted on 27/07/2018 ) NIL 27/07/2018 71

Disclaimer: Rates given below are updated as per 31st GST council meeting held on 22nd December 2018 to the best of our information. There may be variations due to Government's latest updates. We are not responsible for any wrong information. Against each rate, please check the "Effective from" date. If you need to check a rate before "Effective from", please check on government website.


GST RATES & HSN CODES

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