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Chapter 71 · Section XIV

HSN Code Chapter 71: Pearls, precious stones, gold, silver & jewellery

Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin

Rate distribution

3%: 14 headings
0.25%: 3 headings
Varies: 1 heading

Headings in Chapter 71

Code	Description	GST rate
7101	Pearls, natural or cultured, whether or not worked	3%
7102	Diamonds, whether or not worked, but not mounted or set	0.25%
7103	Precious stones (other than diamonds) and semi precious	0.25%
7104	Synthetic or reconstructed precious or semiprecious stones	0.25%
7105	Dust and powder of natural or synthetic precious	3%
7106	Silver (including silver plated with gold or platinum)	3%
7107	Base metals clad with silver, not further worked than	3%
7108	Gold	3%
7109	Base metals or silver, clad with gold, not further worked	3%
7110	Platinum, unwrought or in semi-manufactured form	3%
7111	Base metals, silver or gold, clad with platinum, not	3%
7112	Waste and scrap of precious metal or of metal clad	3%
7113	Articles of jewellery and parts thereof, of precious metal	3%
7114	Articles of goldsmiths' or silversmiths' wares and parts	3%
7115	Other articles of precious metal or of metal clad	3%
7116	Articles of natural or cultured pearls, precious	3%
7117	Imitation jewellery	Varies
7118	Coin	3%

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Rates as per Notifications No. 9/2025-Central Tax (Rate), 13/2025-Central Tax (Rate) and 10/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.

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