Chapter 7120 Tariff Headings
HSN Codes Chapter 71: Pearls, gems, gold and jewellery
Chapter 71 of the GST HSN tariff classifies natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin. This chapter contains 20 4-digit tariff headings with applicable GST rates effective 22 September 2025.
Official CBIC Rates (Notification 09/2025 & 10/2025)GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.. Main active GST slabs across goods are 0%, 5%, 18% and 40%.
4-Digit Tariff Headings in Chapter 71
Select any heading below to view its complete 6-digit and 8-digit sub-codes, item-level rate specifications, and CBIC notification details.
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 Rate:
3%
Diamonds, Whether Or Not Worked, But Not Mounted Or Set
GST Rate:
0.25%
1.5%
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%
Synthetic 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 Transport
GST Rate:
0.25%
1.5%
Dust And Powder Of Natural Or Synthetic Precious Or Semi-Precious Stones
GST Rate:
3%
Silver (Including Silver Plated With Gold Or Platinum), Unwrought Or In Semi-Manufactured Forms, Or In Powder Form
GST Rate:
3%
Base Metals Clad With Silver, Not Further Worked Than Semi-Manufactured
GST Rate:
3%
Gold (Including Gold Plated With Platinum Unwrought Or In Semi-Manufactured Forms, Or In Powder Form
GST Rate:
3%
Base Metals Or Silver, Clad With Gold, Not Further Worked Than Semi-Manufactured
GST Rate:
3%
Platinum, Unwrought Or In Semi-Manufactured Form, Or In Powder Form
GST Rate:
3%
Base Metals, Silver Or Gold, Clad With Platinum, Not Further Worked Than Semimanufactured
GST Rate:
3%
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 Recovery Of Precious Metal Other Than Goods Of Heading 8549
GST Rate:
3%
Articles Of Jewellery And Parts Thereof, Of Precious Metal Or Of Metal Clad With Precious Metal
GST Rate:
3%
Articles Of Goldsmiths' Or Silversmiths' Wares And Parts Thereof, Of Precious Metal Or Of Metal Clad With Precious Metal
GST Rate:
3%
Other Articles Of Precious Metal Or Of Metal Clad With Precious Metal
GST Rate:
3%
Articles Of Natural Or Cultured Pearls, Precious Or Semi-Precious Stones(Natural, Synthetic Or Reconstructed)
GST Rate:
3%
Mushrooms, wood ears (Auricularia spp.), jelly fungi (Tremella spp.) and truffles
GST Rate:
0% (Nil / exempt)
How Many HSN Digits Do You Need to Mention?
Under GST Notification 78/2020-Central Tax, businesses must declare HSN codes on tax invoices according to annual aggregate turnover:
| Annual Turnover | B2B Invoices | B2C Invoices |
|---|---|---|
| Up to ₹5 Crore | 4 Digits minimum | Optional (4 Digits recommended) |
| Above ₹5 Crore | 6 Digits mandatory | 6 Digits mandatory |
| Exports / Imports | 8 Digits mandatory | 8 Digits mandatory |