Chapter 71 HSN codes: gold, silver and jewellery

Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin. Every heading in chapter 71 with its GST rate; search any 8-digit code below.

Rates checked · from the official GST notifications

    Rates from the CBIC notifications (9/2025, 10/2025 and 19/2025 for goods; 11/2017 as amended by 15/2025 for services), checked October 2026. Calculate GST

    Headings in chapter 71 and their GST

    HSNDescriptionGST
    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 transport4 tariff items3%
    7102Diamonds, whether or not worked, but not mounted or set8 tariff items0.25% or 1.5%
    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 transport55 tariff items0.25%
    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 transport14 tariff items0.25% or 1.5%
    7105Dust and powder of natural or synthetic precious or semi-precious stones4 tariff items3%
    7106Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form10 tariff items3%
    7107Base metals clad with silver, not further worked than semi-manufactured1 tariff item3%
    7108Gold (including gold plated with platinum unwrought or in semi-manufactured forms, or in powder form8 tariff items3%
    7109Base metals or silver, clad with gold, not further worked than semi-manufactured1 tariff item3%
    7110Platinum, unwrought or in semi-manufactured form, or in powder form15 tariff items3%
    7111Base metals, silver or gold, clad with platinum, not further worked than semimanufactured1 tariff item3%
    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 85496 tariff items3%
    7113Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal30 tariff items3%
    7114Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal8 tariff items3%
    7115Other articles of precious metal or of metal clad with precious metal4 tariff items3%
    7116Articles of natural or cultured pearls, precious or semi-precious stones(natural, synthetic or reconstructed)2 tariff items3%
    7117Imitation jewellery6 tariff items0% or 3%
    7118Coin2 tariff items3%
    7123Mushrooms, wood ears (Auricularia spp.), jelly fungi (Tremella spp.) and truffles18%
    7133Beans (Vigna spp., Phaseolus spp.)18%

    Where a heading shows two rates, its codes or its goods differ: tap the heading to see each 8-digit code and the condition for each rate.

    Other chapters

    What chapter 71 covers

    Chapter 71 of the tariff is "Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin". It has 20 four-digit headings and 179 eight-digit tariff items, such as 7101 (Pearls, natural or cultured, whether or not worked or), 7102 (Diamonds, whether or not worked, but not mounted or set), 7103 (Precious stones (other than diamonds) and semi precious).

    GST rates in chapter 71

    Most of its tariff items are taxed at 3%. By tariff item: 96 at 3%, 55 at 0.25%. For 28 of them the rate depends on how the goods are described or sold (for example the sale price, or whether they are pre-packaged and labelled), so the finder shows each option with its condition.

    Questions

    What is the GST rate for chapter 71 goods?

    Most of its tariff items are taxed at 3%. Of the 179 eight-digit codes in chapter 71, 96 at 3%, 55 at 0.25%; the rest depend on the description. Check the exact code in the table: some headings have more than one rate.

    What is HSN code 7101?

    Heading 7101 is "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". GST: 3%.

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