All 8-Digit Codes Under HSN 7103
Classify the goods at eight digits before you quote a rate: the duty, the export policy and the RoDTEP rate are fixed line by line. Heading text: 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.
| Tariff item | Description | Basic customs duty | Export policy | RoDTEP |
|---|---|---|---|---|
| 7103 10 31 | EmeraldPrecious or semi-precious stones of “Beryl” and “Chrysoberyl” mineralogical species | 10% | Free | 0.01% |
| 7103 10 32 | Yellow/golden/pink/red/greenPrecious or semi-precious stones of “Beryl” and “Chrysoberyl” mineralogical species | See tariff | Free | 0.01% |
| 7103 10 33 | Chrysoberyl (includingPrecious or semi-precious stones of “Beryl” and “Chrysoberyl” mineralogical species | See tariff | Free | 0.01% |
| 7103 10 34 | Alexandrite (includingPrecious or semi-precious stones of “Beryl” and “Chrysoberyl” mineralogical species | See tariff | Free | 0.01% |
| 7103 10 39 | OtherPrecious or semi-precious stones of “Beryl” and “Chrysoberyl” mineralogical species | 10% | Free | 0.01% |
| 7103 10 41 | RubyPrecious or semi-precious stones of “Corundum” and “Feldspar” mineralogical species | 10% | Free | 0.01% |
| 7103 10 42 | SapphirePrecious or semi-precious stones of “Corundum” and “Feldspar” mineralogical species | 10% | Free | 0.01% |
| 7103 10 43 | Moonstone | 10% | Free | 0.01% |
| 7103 10 49 | Other | 10% | Free | 0.01% |
| 7103 10 51 | GarnetPrecious or semi-precious stones of “Garnet” and “Lazurite” mineralogical species | 10% | Free | 0.01% |
| 7103 10 52 | Lapis-lazuliPrecious or semi-precious stones of “Garnet” and “Lazurite” mineralogical species | 10% | Free | 0.01% |
| 7103 10 59 | OtherPrecious or semi-precious stones of “Garnet” and “Lazurite” mineralogical species | 10% | Free | 0.01% |
| 7103 10 61 | PrehnitePrecious or semi-precious stones of “Prehnite” and “Quartz” mineralogical species | 10% | Free | 0.01% |
| 7103 10 62 | Agate | 10% | Free | 0.01% |
| 7103 10 63 | Aventurine | 10% | Free | 0.01% |
| 7103 10 64 | Chalcedony | 10% | Free | 0.01% |
| 7103 10 69 | Other | 10% | Free | 0.01% |
| 7103 10 71 | TourmalinePrecious or semi-precious stones of “Tourmaline” and “Zoisite” mineralogical species | 10% | Free | 0.01% |
| 7103 10 72 | Tanzanite | 10% | Free | 0.01% |
| 7103 10 79 | Other | 10% | Free | 0.01% |
| 7103 10 90 | Other | 10% | Free | 0.01% |
| 7103 91 10 | RubyRuby, sapphire and emeralds | 10% | Free | 0.01% |
| 7103 91 20 | SapphireRuby, sapphire and emeralds | 10% | Free | 0.01% |
| 7103 91 30 | EmeraldsRuby, sapphire and emeralds | 10% | Free | 0.01% |
| 7103 99 11 | Yellow/golden/pink/red/green berylPrecious or semi-precious stones of “Beryl” and “Chrysoberyl” mineralogical species, other than “Emerald” | 10% | Free | 0.01% |
| 7103 99 12 | Chrysoberyl (including chrysoberyl cat’s eye)Precious or semi-precious stones of “Beryl” and “Chrysoberyl” mineralogical species, other than “Emerald” | 10% | Free | 0.01% |
| 7103 99 13 | Alexandrite (including alexandritePrecious or semi-precious stones of “Beryl” and “Chrysoberyl” mineralogical species, other than “Emerald” | See tariff | Free | 0.01% |
| 7103 99 19 | Otherc/k | 10% | Free | 0.01% |
| 7103 99 21 | MoonstonePrecious or semi-precious stones of “Corundum” and “Feldspar” mineralogical species, other than “Ruby” and “Sapphire” | 10% | Free | 0.01% |
| 7103 99 29 | Other | 10% | Free | 0.01% |
| 7103 99 31 | GarnetPrecious or semi-precious stones of “Garnet” and “Lazurite” mineralogical species | 10% | Free | 0.01% |
| 7103 99 32 | Lapis-lazuliPrecious or semi-precious stones of “Garnet” and “Lazurite” mineralogical species | 10% | Free | 0.01% |
| 7103 99 39 | OtherPrecious or semi-precious stones of “Garnet” and “Lazurite” mineralogical species | 10% | Free | 0.01% |
| 7103 99 41 | PrehnitePrecious or semi-precious stones of “Prehnite” and “Quartz” mineralogical species | 10% | Free | 0.01% |
| 7103 99 42 | Agate | 10% | Free | 0.01% |
| 7103 99 43 | Aventurine | 10% | Free | 0.01% |
| 7103 99 44 | Chalcedony | 10% | Free | 0.01% |
| 7103 99 49 | Other | 10% | Free | 0.01% |
| 7103 99 51 | TourmalinePrecious or semi-precious stones of “Tourmaline” and “Zoisite” mineralogical species | 10% | Free | 0.01% |
| 7103 99 52 | TanzanitePrecious or semi-precious stones of “Tourmaline” and “Zoisite” mineralogical species | 10% | Free | 0.01% |
| 7103 99 59 | OtherPrecious or semi-precious stones of “Tourmaline” and “Zoisite” mineralogical species | 10% | Free | 0.01% |
| 7103 99 90 | OtherPrecious or semi-precious stones of “Tourmaline” and “Zoisite” mineralogical species | 10% | Free | 0.01% |
Basic customs duty is the standard rate in the First Schedule to the Customs Tariff Act. An exemption notification or a trade agreement can lower the duty actually payable. RoDTEP is a percentage of FOB value for exports from the domestic tariff area.
GST Rate on HSN 7103
GST on goods is fixed by the entries of Notification No. 9/2025-Central Tax (Rate), in force from 22 September 2025 and amended up to 30 April 2026. The rate shown is the total: half is central tax and half is State tax on a sale within a State, and the whole is charged as IGST on an inter-State sale or an import. Read the description in the entry, not only the code: the same heading can sit in two Schedules.
| GST rate | Entry | Codes named | Goods covered by the entry |
|---|---|---|---|
| 0.25% | Schedule V, S. No. 2 | 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 |
| 18% | Schedule II, S. No. 639 | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry) |
Goods of this heading that fall under no specific entry take the residual entry, unless they are exempt under the exemption notification issued with the rate notification.
Customs Duty on HSN 7103
An import pays three things: basic customs duty at the tariff rate, social welfare surcharge at 10% of that duty (unless exempted for the goods), and IGST at the GST rate on the value plus both duties. A registered importer takes credit of the IGST.
- Basic customs duty at
- Social welfare surcharge, 10% of the duty
- IGST at on value plus both
- Total duty and tax
- As a share of the value
Standard rates only: no exemption notification, anti-dumping or safeguard duty, or trade-agreement rate is applied, and the surcharge is taken at 10% although some goods are exempted from it. A registered importer takes credit of the IGST.
4 tariff items of this heading have a specific or compound duty (an amount per unit, or the higher of two) or a duty not shown here. Work those out from the quantity; the working above covers the lines charged on value alone.
Whether an import is Free, Restricted or Prohibited is set line by line in ITC(HS) Schedule 1 (Import Policy), read with its General Notes on standards, quarantine and packaging. That policy line is not reproduced on this page; check it before you place the order.
Export Policy and RoDTEP for HSN 7103
Under Schedule 2 of ITC(HS) 2022 the 42 tariff items are marked: 42 Free. “Free” means no export authorisation is needed; a Restricted item needs one from DGFT, and an STE item moves only through the named State trading enterprise.
RoDTEP is notified for 42 of the 42 tariff items, at 0.01% of FOB value (Appendix 4R, for exports from the domestic tariff area). The scheme continues up to 31 December 2026 at the rates in force on 30 September 2026.
The rate was cut by half for one month in 2026 and then restored. A shipping bill dated from 23 February to 22 March 2026 carries the reduced rate.
- Current RoDTEP schedule takes effectAppendix 4R and 4RE notified by Notification 32/2024-25.
- All rates and caps limited to 50%Notification 60/2025-26, with immediate effect.
- Full rates restoredNotification 66/2025-26 and its corrigendum: the rates of 22 February 2026 apply again from 23 March.
- Scheme continued to 30 September 2026Notification 74/2025-26, rates unchanged.
- Scheme continued to 31 December 2026Notification 41/2026-27: rates and caps as on 30 September 2026 continue.
- The item-wise import policy (Free, Restricted or Prohibited) of ITC(HS) Schedule 1. Check it before you place an order.
- Exemption notifications, anti-dumping and safeguard duties, and preferential rates under trade agreements. The duty shown is the tariff rate.
- The GST exemption notification. Goods exempt under it pay no GST even if the heading is named in a rate entry.
- 4 tariff items show “See tariff” because the duty cell of the Customs Tariff could not be read cleanly.
Official documents behind this page
- Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
- Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2025, with the First Schedule amendments of the Finance Act, 2026 applied.
- ITC(HS) 2022, Schedule 2, Export PolicyDGFT: the export policy and policy condition of each tariff item.
- Appendix 4R and Appendix 4RE, RoDTEP ScheduleDGFT, with effect from 10 October 2024 (Notification No. 32/2024-25); the 2026 changes are in Notifications 60, 66 and 74 of 2025-26 and 41 of 2026-27.
Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position or speak to our CA team before you act on it.