Where HSN 7103 10 39 Sits
Use the eight-digit code on the bill of entry, the shipping bill and, where your turnover requires it, on the GST invoice. The first four digits are the heading; the last four narrow it to this line.
- Chapter
- 71 · Natural, cultured pearls; precious, semi-precious stones; precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin
- Heading
- 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
- Group
- Precious or semi-precious stones of “Beryl” and “Chrysoberyl” mineralogical species
- Tariff item
- 7103 10 39 · Other
- Unit
- kg.
GST Rate on HSN 7103 10 39
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 entries below are the ones that reach this code. Match the goods to the description in the entry before you invoice.
| 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 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 10 39
An import pays 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.
- 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.
Export Policy and RoDTEP for HSN 7103 10 39
Schedule 2 of ITC(HS) 2022 marks this tariff item Free. Appendix 4R gives RoDTEP at 0.01% of FOB value for exports from the domestic tariff area and 0.006% for Advance Authorisation, SEZ and EOU exports. The scheme continues up to 31 December 2026.
- 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.
Other Codes Under HSN 7103
| Tariff item | Description | Basic customs duty |
|---|---|---|
| 7103 10 31 | EmeraldPrecious or semi-precious stones of “Beryl” and “Chrysoberyl” mineralogical species | 10% |
| 7103 10 32 | Yellow/golden/pink/red/greenPrecious or semi-precious stones of “Beryl” and “Chrysoberyl” mineralogical species | See tariff |
| 7103 10 33 | Chrysoberyl (includingPrecious or semi-precious stones of “Beryl” and “Chrysoberyl” mineralogical species | See tariff |
| 7103 10 34 | Alexandrite (includingPrecious or semi-precious stones of “Beryl” and “Chrysoberyl” mineralogical species | See tariff |
| 7103 10 39 | OtherPrecious or semi-precious stones of “Beryl” and “Chrysoberyl” mineralogical species | 10% |
| 7103 10 41 | RubyPrecious or semi-precious stones of “Corundum” and “Feldspar” mineralogical species | 10% |
| 7103 10 42 | SapphirePrecious or semi-precious stones of “Corundum” and “Feldspar” mineralogical species | 10% |
| 7103 10 43 | Moonstone | 10% |
| 7103 10 49 | Other | 10% |
| 7103 10 51 | GarnetPrecious or semi-precious stones of “Garnet” and “Lazurite” mineralogical species | 10% |
| 7103 10 52 | Lapis-lazuliPrecious or semi-precious stones of “Garnet” and “Lazurite” mineralogical species | 10% |
| 7103 10 59 | OtherPrecious or semi-precious stones of “Garnet” and “Lazurite” mineralogical species | 10% |
| 7103 10 61 | PrehnitePrecious or semi-precious stones of “Prehnite” and “Quartz” mineralogical species | 10% |
| 7103 10 62 | Agate | 10% |
| 7103 10 63 | Aventurine | 10% |
| 7103 10 64 | Chalcedony | 10% |
| 7103 10 69 | Other | 10% |
| 7103 10 71 | TourmalinePrecious or semi-precious stones of “Tourmaline” and “Zoisite” mineralogical species | 10% |
| 7103 10 72 | Tanzanite | 10% |
| 7103 10 79 | Other | 10% |
| 7103 10 90 | Other | 10% |
| 7103 91 10 | RubyRuby, sapphire and emeralds | 10% |
| 7103 91 20 | SapphireRuby, sapphire and emeralds | 10% |
| 7103 91 30 | EmeraldsRuby, sapphire and emeralds | 10% |
| 7103 99 11 | Yellow/golden/pink/red/green berylPrecious or semi-precious stones of “Beryl” and “Chrysoberyl” mineralogical species, other than “Emerald” | 10% |
| 7103 99 12 | Chrysoberyl (including chrysoberyl cat’s eye)Precious or semi-precious stones of “Beryl” and “Chrysoberyl” mineralogical species, other than “Emerald” | 10% |
| 7103 99 13 | Alexandrite (including alexandritePrecious or semi-precious stones of “Beryl” and “Chrysoberyl” mineralogical species, other than “Emerald” | See tariff |
| 7103 99 19 | Otherc/k | 10% |
| 7103 99 21 | MoonstonePrecious or semi-precious stones of “Corundum” and “Feldspar” mineralogical species, other than “Ruby” and… | 10% |
| 7103 99 29 | Other | 10% |
| 7103 99 31 | GarnetPrecious or semi-precious stones of “Garnet” and “Lazurite” mineralogical species | 10% |
| 7103 99 32 | Lapis-lazuliPrecious or semi-precious stones of “Garnet” and “Lazurite” mineralogical species | 10% |
| 7103 99 39 | OtherPrecious or semi-precious stones of “Garnet” and “Lazurite” mineralogical species | 10% |
| 7103 99 41 | PrehnitePrecious or semi-precious stones of “Prehnite” and “Quartz” mineralogical species | 10% |
| 7103 99 42 | Agate | 10% |
| 7103 99 43 | Aventurine | 10% |
| 7103 99 44 | Chalcedony | 10% |
| 7103 99 49 | Other | 10% |
| 7103 99 51 | TourmalinePrecious or semi-precious stones of “Tourmaline” and “Zoisite” mineralogical species | 10% |
| 7103 99 52 | TanzanitePrecious or semi-precious stones of “Tourmaline” and “Zoisite” mineralogical species | 10% |
| 7103 99 59 | OtherPrecious or semi-precious stones of “Tourmaline” and “Zoisite” mineralogical species | 10% |
| 7103 99 90 | OtherPrecious or semi-precious stones of “Tourmaline” and “Zoisite” mineralogical species | 10% |
- The item-wise import policy (Free, Restricted or Prohibited) of ITC(HS) Schedule 1.
- 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 a rate entry names the code.
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.