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


HSN Code Description Rate (%) CESS (%)
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
7102 Diamonds, non-industrial unworked or simply sawn, cleaved or bruted 0.25
7102 Diamonds, whether or not worked, but not mounted or set [other than Non-Industrial Unworked or simply sawn, cleaved or bruted] 3
7103 Precious stones (other than diamonds) and semi-precious stones, unworked or simply sawn or roughly shaped 0.25
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
7104 Synthetic or reconstructed precious or semi-precious stones, unworked or simply sawn or roughly shaped 0.25
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
7105 Dust and powder of natural or synthetic precious or semi-precious stones 3
7106 Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form 3
7107 Base metals clad with silver, not further worked than semi-manufactured 3
7108 Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form 3
7109 Base metals or silver, clad with gold, not further worked than semi-manufactured 3
7110 Platinum, unwrought or in semi-manufactured forms, or in powder form 3
7111 Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured 3
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
7113 Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal 3
7114 Articles of goldsmiths’ or silversmiths’ wares and parts thereof, of precious metal or of metal clad with precious metal 3
7115 Other articles of precious metal or of metal clad with precious metal 3
7116 Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) 3
7117 Imitation jewellery 3
7118 Coin 3

Disclaimer : All rates & codes are best to our latest information. However there may be variations due to Government's latest updates. We are not responsible for any wrong information.