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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 18 four-digit headings and 255 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

255 codes · GST 2.0 rates per the CBIC GST rate schedule (effective 22 Sep 2025); verified 2026-06-07.

HSN CodeDescriptionGST Rate
7101Pearls, Natural or Cultured, Whether or Not Worked or Graded but Not Strung, Mounted or Set; Pearls, Natural or Cultured, Temporarily Strung for Convenience of Transport3%
7102Diamonds, Whether or Not Worked, but Not Mounted or Set1.5%
7103Precious 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%
7104Synthetic 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 Transport1.5%
7105Dust and Powder of Natural or Synthetic Precious or Semi-Precious Stones3%
7106 detailsSilver (Including Silver Plated with Gold or Platinum), Unwrought or in Semi-Manufactured Forms, or in Powder Form3%
7107Base Metals Clad with Silver, Not Further Worked Than Semi-Manufactured3%
7108 detailsGold (Including Gold Plated with Platinum Unwrought or in Semi-Manufactured Forms, or in Powder Form3%
7109Base Metals or Silver, Clad with Gold, Not Further Worked Than Semi-Manufactured3%
7110Platinum, Unwrought or in Semi-Manufactured Form, or in Powder Form3%
7111Base Metals, Silver or Gold, Clad with Platinum, Not Further Worked Than Semimanufactured3%
7112Waste 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 85493%
7113 detailsArticles of Jewellery and Parts Thereof, of Precious Metal or of Metal Clad with Precious Metal3%
7114Articles of Goldsmiths' or Silversmiths' Wares and Parts Thereof, of Precious Metal or of Metal Clad with Precious Metal1.5%
7115Other Articles of Precious Metal or of Metal Clad with Precious Metal3%
7116Articles of Natural or Cultured Pearls, Precious or Semi-Precious Stones(natural, Synthetic or Reconstructed)3%
7117Imitation Jewellery3%
7118Coin3%

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 18 headings and 255 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.

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