Chapter 71
Headings in HSN Chapter 71
The GST column shows the rate or rates at which Notification 9/2025-Central Tax (Rate) names the heading; a heading named nowhere takes the residual 18%. The duty column is the basic customs duty in the Customs Tariff.
| Heading | Description | GST rate | Basic customs duty | Codes |
|---|---|---|---|---|
| 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% | 5% | 4 |
| 7102 | Diamonds, whether or not worked, but not mounted or set | 0.25% / 1.5% | See tariff | 8 |
| 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… | 0.25% | 10% | 42 |
| 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… | 0.25% / 1.5% | 10% / 15% | 7 |
| 7105 | Dust and powder of natural or synthetic precious or semi-precious stones | 3% | 10% | 3 |
| 7106 | Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form | 3% | 10% | 6 |
| 7107 | Base metals clad with silver; not further worked than semi-manufactured | 3% | 10% | 1 |
| 7108 | Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form | 3% | 10% | 4 |
| 7109 | Base metals or silver, clad with gold, not further worked than semi-manufactured | 3% | See tariff | 1 |
| 7110 | Platinum, unwrought or in semi-manufactured form, or in powder form | 3% | 2.5% / 10% | 9 |
| 7111 | Base metals, silver or gold, clad with platinum; not further worked than semi-manufactured | 3% | 10% | 1 |
| 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… | 3% | 10% | 6 |
| 7113 | Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal | 3% | 25% | 23 |
| 7114 | A ’ rticles of goldsmiths or ’ silversmiths wares and parts thereof, of precious metal or of metal clad with precious metal | 3% | 25% | 8 |
| 7115 | Other articles of precious metal or of metal clad with precious metal | 3% | 10% | 4 |
| 7116 | Articles of natural or cultured pearls, precious or semi-precious stones(natural, synthetic or reconstructed) | 3% | 10% | 2 |
| 7117 | Imitation jewellery | 3% | See table | 6 |
| 7118 | Coin | 3% | 10% | 2 |
No rows match — clear the filter to see all.
Where a heading shows more than one rate, the rate depends on the description of the goods. Open the heading to read the entries.
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.
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.