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.
Do much more than verifying HSN/SAC codes with ClearTax GST, India's most trusted billing and GST solution where reconciliation is made easy through intelligent inbuilt validations and tools.
Calculate monthly Pension & Tax Benefits through Cleartax NPS Calculator
Looking for a business loan
Thank you for your interest, our team will get back to you shortly