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  3. Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewelry; coin
  4. PRECIOUS STONES - GST RATES & HSN CODE 7103

GST rates and HSN code for Precious Stones.

Origin Chapter: Chapter 71

HSN Code Description Rate (%) CESS (%) Effective Date Rate Revision
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 0 1/10/2019 25/01/2018 omitted from 1.5% 0.25%
710310 Unworked Or Simply Sawn Or Roughly Shaped 0.25 0 1/10/2019 25/01/2018 omitted from 1.5% 0.25%
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 - Unwor 0.25 0 1/10/2019 25/01/2018 omitted from 1.5% 0.25%
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 - Unwor 0.25 0 1/10/2019 25/01/2018 omitted from 1.5% 0.25%
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 - Unwor 0.25 0 1/10/2019 25/01/2018 omitted from 1.5% 0.25%
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 - Unwor 0.25 0 1/10/2019 25/01/2018 omitted from 1.5% 0.25%
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 - Unwor 0.25 0 1/10/2019 25/01/2018 omitted from 1.5% 0.25%
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 - Unwor 0.25 0 1/10/2019 25/01/2018 omitted from 1.5% 0.25%
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 - Unwor 0.25 0 1/10/2019 25/01/2018 omitted from 1.5% 0.25%
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 - Unwor 0.25 0 1/10/2019 25/01/2018 omitted from 1.5% 0.25%
71031031 Emerald 0.25 0 1/10/2019 25/01/2018 omitted from 1.5% 0.25%
71031032 Yellow/Golden/Pink/Red/Green Beryl 0.25 0 1/10/2019 25/01/2018 omitted from 1.5% 0.25%
71031033 Chrysoberyl (Including Chrysoberyl Cat'S Eye) 0.25 0 1/10/2019 25/01/2018 omitted from 1.5% 0.25%
71031034 Alexandrite (Including Alexandrite Cat'S Eye) 0.25 0 1/10/2019 25/01/2018 omitted from 1.5% 0.25%
71031039 Other 0.25 0 1/10/2019 25/01/2018 omitted from 1.5% 0.25%
71031041 Ruby 0.25 0 1/10/2019 25/01/2018 omitted from 1.5% 0.25%
71031042 Sapphire 0.25 0 1/10/2019 25/01/2018 omitted from 1.5% 0.25%
71031043 Moonstone 0.25 0 1/10/2019 25/01/2018 omitted from 1.5% 0.25%
71031049 Other 0.25 0 1/10/2019 25/01/2018 omitted from 1.5% 0.25%
71031051 Garnet 0.25 0 1/10/2019 25/01/2018 omitted from 1.5% 0.25%
71031052 Lapis-Lazuli 0.25 0 1/10/2019 25/01/2018 omitted from 1.5% 0.25%
71031059 Other 0.25 0 1/10/2019 25/01/2018 omitted from 1.5% 0.25%
71031061 Prehnite 0.25 0 1/10/2019 25/01/2018 omitted from 1.5% 0.25%
71031062 Agate 0.25 0 1/10/2019 25/01/2018 omitted from 1.5% 0.25%
71031063 Aventurine 0.25 0 1/10/2019 25/01/2018 omitted from 1.5% 0.25%
71031064 Chalcedony 0.25 0 1/10/2019 25/01/2018 omitted from 1.5% 0.25%
71031069 Other 0.25 0 1/10/2019 25/01/2018 omitted from 1.5% 0.25%
71031071 Tourmaline 0.25 0 1/10/2019 25/01/2018 omitted from 1.5% 0.25%
71031072 Tanzanite 0.25 0 1/10/2019 25/01/2018 omitted from 1.5% 0.25%
71031079 Other 0.25 0 1/10/2019 25/01/2018 omitted from 1.5% 0.25%
71031090 Other 0.25 0 1/10/2019 25/01/2018 omitted from 1.5% 0.25%
710391 Ruby, Sapphire And Emeralds 0.25 0 1/10/2019 25/01/2018 omitted from 1.5% 0.25%
71039100 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 - Other 0.25 0 1/10/2019 25/01/2018 omitted from 1.5% 0.25%
71039110 Ruby 0.25 0 1/10/2019 25/01/2018 omitted from 1.5% 0.25%
71039120 Sapphire 0.25 0 1/10/2019 25/01/2018 omitted from 1.5% 0.25%
71039130 Emeralds 0.25 0 1/10/2019 25/01/2018 omitted from 1.5% 0.25%
710399 Other 0.25 0 1/10/2019 25/01/2018 omitted from 1.5% 0.25%
71039910 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 - Other 0.25 0 1/10/2019 25/01/2018 omitted from 1.5% 0.25%
71039911 Yellow/Golden/Pink/Red/Green Beryl 0.25 0 1/10/2019 25/01/2018 omitted from 1.5% 0.25%
71039912 Chrysoberyl (Including Chrysoberyl Cat'S Eye) 0.25 0 1/10/2019 25/01/2018 omitted from 1.5% 0.25%
71039913 Alexandrite (Including Alexandrite Cat'S Eye) 0.25 0 1/10/2019 25/01/2018 omitted from 1.5% 0.25%
71039919 Other 0.25 0 1/10/2019 25/01/2018 omitted from 1.5% 0.25%
71039920 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 - Other 0.25 0 1/10/2019 25/01/2018 omitted from 1.5% 0.25%
71039921 Moonstone 0.25 0 1/10/2019 25/01/2018 omitted from 1.5% 0.25%
71039929 Other 0.25 0 1/10/2019 25/01/2018 omitted from 1.5% 0.25%
71039930 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 - Other 0.25 0 1/10/2019 25/01/2018 omitted from 1.5% 0.25%
71039931 Garnet 0.25 0 1/10/2019 25/01/2018 omitted from 1.5% 0.25%
71039932 Lapis-Lazuli 0.25 0 1/10/2019 25/01/2018 omitted from 1.5% 0.25%
71039939 Other 0.25 0 1/10/2019 25/01/2018 omitted from 1.5% 0.25%
71039940 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 - Other 0.25 0 1/10/2019 25/01/2018 omitted from 1.5% 0.25%
71039941 Prehnite 0.25 0 1/10/2019 25/01/2018 omitted from 1.5% 0.25%
71039942 Agate 0.25 0 1/10/2019 25/01/2018 omitted from 1.5% 0.25%
71039943 Aventurine 0.25 0 1/10/2019 25/01/2018 omitted from 1.5% 0.25%
71039944 Chalcedony 0.25 0 1/10/2019 25/01/2018 omitted from 1.5% 0.25%
71039949 Other 0.25 0 1/10/2019 25/01/2018 omitted from 1.5% 0.25%
71039951 Tourmaline 0.25 0 1/10/2019 25/01/2018 omitted from 1.5% 0.25%
71039952 Tanzanite 0.25 0 1/10/2019 25/01/2018 omitted from 1.5% 0.25%
71039959 Other 0.25 0 1/10/2019 25/01/2018 omitted from 1.5% 0.25%
71039990 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 - Other 0.25 0 1/10/2019 25/01/2018 omitted from 1.5% 0.25%

Disclaimer: Rates given above are updated up to the GST (Rate) notification no. 05/2020 dated 16th October 2020 to the best of our information. We have sourced the HSN code information from the master codes published on the NIC's GST e-Invoice system. There may be variations due to updates by the government. Kindly note that we are not responsible for any wrong information. If you need information about the "Effective Date" for every GST or cess rates, then please visit the CBIC website.
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