Q3HSN Code 7103
Precious stones (other than diamonds) and semi precious
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.
GST rate
0.25%
Codes under 7103
| Code | Description | GST rate |
|---|---|---|
| 7103 10 | Unworked or simply sawn or roughly shaped: | 0.25% |
| 7103 10 11 | Precious stones (other than diamonds) and semiprecious 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 - unworked or simply sawn or roughly shaped: precious stones: emerald | 0.25% |
| 7103 10 12 | Precious stones (other than diamonds) and semiprecious 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 - unworked or simply sawn or roughly shaped: precious stones: ruby and sapphire | 0.25% |
| 7103 10 19 | Precious stones (other than diamonds) and semiprecious 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 - unworked or simply sawn or roughly shaped: precious stones: other | 0.25% |
| 7103 10 21 | Precious stones (other than diamonds) and semiprecious 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 - unworked or simply sawn or roughly shaped: semi-precious stones: feldspar (moon stone) | 0.25% |
| 7103 10 22 | Precious stones (other than diamonds) and semiprecious 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 - unworked or simply sawn or roughly shaped: semi-precious stones: garnet | 0.25% |
| 7103 10 23 | Precious stones (other than diamonds) and semiprecious 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 - unworked or simply sawn or roughly shaped: semi-precious stones: agate | 0.25% |
| 7103 10 24 | Precious stones (other than diamonds) and semiprecious 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 - unworked or simply sawn or roughly shaped: semi-precious stones: green aventurine | 0.25% |
| 7103 10 29 | Precious stones (other than diamonds) and semiprecious 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 - unworked or simply sawn or roughly shaped: semi-precious stones: other | 0.25% |
| 7103 10 31 | Emerald | 0.25% |
| 7103 10 32 | Yellow/golden/pink/red/green beryl | 0.25% |
| 7103 10 33 | Chrysoberyl (including chrysoberyl cat's eye) | 0.25% |
| 7103 10 34 | Alexandrite (including alexandrite cat's eye) | 0.25% |
| 7103 10 41 | Ruby | 0.25% |
| 7103 10 42 | Sapphire | 0.25% |
| 7103 10 43 | Moonstone | 0.25% |
| 7103 10 51 | Garnet | 0.25% |
| 7103 10 52 | Lapis-lazuli | 0.25% |
| 7103 10 61 | Prehnite | 0.25% |
| 7103 10 62 | Agate | 0.25% |
| 7103 10 63 | Aventurine | 0.25% |
| 7103 10 64 | Chalcedony | 0.25% |
| 7103 10 71 | Tourmaline | 0.25% |
| 7103 10 72 | Tanzanite | 0.25% |
| 7103 91 | Ruby, sapphire and emeralds: | 0.25% |
| 7103 91 00 | Precious stones (other than diamonds) and semiprecious 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 - otherwise worked: ruby, sapphire and emeralds | 0.25% |
| 7103 91 10 | Ruby | 0.25% |
| 7103 91 20 | Sapphire | 0.25% |
| 7103 91 30 | Emeralds | 0.25% |
| 7103 99 | 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. › Other | 0.25% |
| 7103 99 10 | Precious stones (other than diamonds) and semiprecious 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 - otherwise worked: other: feldspar (moon stone) | 0.25% |
| 7103 99 11 | Yellow/golden/pink/red/green beryl | 0.25% |
| 7103 99 12 | Chrysoberyl (including chrysoberyl cat's eye) | 0.25% |
| 7103 99 13 | Alexandrite (including alexandrite cat's eye) | 0.25% |
| 7103 99 20 | Precious stones (other than diamonds) and semiprecious 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 - otherwise worked: other: garnet | 0.25% |
| 7103 99 21 | Moonstone | 0.25% |
| 7103 99 30 | Precious stones (other than diamonds) and semiprecious 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 - otherwise worked: other: agate | 0.25% |
| 7103 99 31 | Garnet | 0.25% |
| 7103 99 32 | Lapis-lazuli | 0.25% |
| 7103 99 40 | Precious stones (other than diamonds) and semiprecious 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 - otherwise worked: other: chalcedony | 0.25% |
| 7103 99 41 | Prehnite | 0.25% |
| 7103 99 42 | Agate | 0.25% |
| 7103 99 43 | Aventurine | 0.25% |
| 7103 99 44 | Chalcedony | 0.25% |
| 7103 99 51 | Tourmaline | 0.25% |
| 7103 99 52 | Tanzanite | 0.25% |
← Chapter 71: Pearls, precious stones, gold, silver & jewellery
Related HSN codes
Frequently Asked Questions
What is the HSN code for precious stones (other than diamonds) and semi precious?
The HSN code for precious stones (other than diamonds) and semi precious is 7103, under Chapter 71 (Pearls, precious stones, gold, silver & jewellery).
What is the GST rate on precious stones (other than diamonds) and semi precious?
Precious stones (other than diamonds) and semi precious is taxed at 0.25% GST under HSN code 7103.
How many digits of the HSN code go on a GST invoice?
It depends on your turnover in the previous financial year: businesses above ₹5 crore generally show 6 digits (8 for certain specified goods), and smaller businesses show 4 digits on B2B invoices. Check the current e-invoicing/HSN notification for the exact threshold that applies to you.
Rates as per Notification No. 9/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.