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Free Tools/HSN Code Finder/Chapter 71/HSN 7104
HSN 71044-Digit Heading

HSN 7104: Synthetic or reconstructed precious or semiprecious stones – GST Rate

HSN 7104 covers synthetic or reconstructed precious or semiprecious stones, whether or not worked or graded but not strung, mounted or set. GST on HSN 7104 is 0.25% or 1.5% depending on the conditions listed below (rates effective 22 September 2025). This heading has 14 tariff items, for example 7104 10 00, 7104 20 00 and 7104 20 10.

Chapter 71: Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin

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.

GST Rates for Heading 7104

0.25%CGST 0.125% + SGST 0.125% / IGST 0.25%

Synthetic or reconstructed precious or semi-precious stones [other than diamonds], whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones [other than diamonds], temporarily strung for convenience of transport; synthetic or reconstructed diamonds, unworked or simply sawn or roughly shaped

Reference: Schedule V, S. No. 3 (Spec: 7104)
1.5%CGST 0.75% + SGST 0.75% / IGST 1.5%

Goods other than those specified against S. No. 3 in Schedule V

Reference: Schedule VI, S. No. 2 (Spec: 7104)
Other entries in this chapter (1)

These apply only if your goods match the description.

0% (Nil / exempt)CGST Nil + SGST Nil / IGST Nil

Rupee notes or coins when sold to Reserve Bank of India or the government of India

Reference: Schedule EXEMPT, S. No. 131 (Spec: 4 8 or 4907 or 71)

Sub-Headings & Tariff Items Under 7104

Showing 20 sub-classification codes with complete hierarchy descriptions.

7104106-Digit Sub-heading

Chain: Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin > 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 > Piezo-Electric Quartz

710410008-Digit Tariff Item

Chain: Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin > 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 > Piezo-Electric Quartz > Piezo-Electric Quartz

7104206-Digit Sub-heading

Chain: Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin > 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 > Other, unworked or simply sawn or roughly shaped

710420008-Digit Tariff Item

Chain: Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin > 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 > Other, unworked or simply sawn or roughly shaped > 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 - Other, Unworked Or Simply Sawn Or Roughly Shaped

710420108-Digit Tariff Item

Chain: Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin > 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 > Other, unworked or simply sawn or roughly shaped > Laboratory-created or laboratory grown or manmade or cultured or synthetic diamonds

710420908-Digit Tariff Item

Chain: Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin > 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 > Other, unworked or simply sawn or roughly shaped > Other

7104216-Digit Sub-heading

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

710421008-Digit Tariff Item

Chain: Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin > 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 > Diamonds : > NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN~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 stones, temporarily strung for convenience of transport~Diamonds~Diamonds

710421108-Digit Tariff Item

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

710421208-Digit Tariff Item

Chain: Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin > 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 > Diamonds : > Non-Industrial

7104296-Digit Sub-heading

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

710429008-Digit Tariff Item

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

710490108-Digit Tariff Item

Chain: Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin > 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 > 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 Stones, Temporarily Strung For Convenience Of Transport-Other--Laboratory Created Or Laboratory Grown Or Manmade Or Cultured Or Synthetic Diamonds

710490908-Digit Tariff Item

Chain: Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin > 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 > 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 Stones, Temporarily Strung For Convenience Of Transport-Other--Laboratory Created Or Laboratory Grown Or Manmade Or Cultured Or Synthetic Diamonds--Other

7104916-Digit Sub-heading

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

710491008-Digit Tariff Item

Chain: Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin > 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 > Diamonds : > NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN~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 stones, temporarily strung for convenience of transport~Diamonds~Diamonds

710491108-Digit Tariff Item

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

710491208-Digit Tariff Item

Chain: Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin > 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 > Diamonds : > Non-Industrial

7104996-Digit Sub-heading

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

710499008-Digit Tariff Item

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

Other Headings in Chapter 71

HSN 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
HSN 7102
Diamonds, Whether Or Not Worked, But Not Mounted Or Set
HSN 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 Semi-Precious Stones, Temporarily Strung For Convenience Of Transport.
HSN 7105
Dust And Powder Of Natural Or Synthetic Precious Or Semi-Precious Stones
HSN 7106
Silver (Including Silver Plated With Gold Or Platinum), Unwrought Or In Semi-Manufactured Forms, Or In Powder Form
HSN 7107
Base Metals Clad With Silver, Not Further Worked Than Semi-Manufactured
HSN 7108
Gold (Including Gold Plated With Platinum Unwrought Or In Semi-Manufactured Forms, Or In Powder Form
HSN 7109
Base Metals Or Silver, Clad With Gold, Not Further Worked Than Semi-Manufactured
HSN 7110
Platinum, Unwrought Or In Semi-Manufactured Form, Or In Powder Form
HSN 7111
Base Metals, Silver Or Gold, Clad With Platinum, Not Further Worked Than Semimanufactured
HSN 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 Recovery Of Precious Metal Other Than Goods Of Heading 8549
HSN 7113
Articles Of Jewellery And Parts Thereof, Of Precious Metal Or Of Metal Clad With Precious Metal
HSN 7114
Articles Of Goldsmiths' Or Silversmiths' Wares And Parts Thereof, Of Precious Metal Or Of Metal Clad With Precious Metal
HSN 7115
Other Articles Of Precious Metal Or Of Metal Clad With Precious Metal
HSN 7116
Articles Of Natural Or Cultured Pearls, Precious Or Semi-Precious Stones(Natural, Synthetic Or Reconstructed)
HSN 7117
Imitation Jewellery
HSN 7118
Coin
HSN 7123
Mushrooms, wood ears (Auricularia spp.), jelly fungi (Tremella spp.) and truffles
HSN 7133
Beans (Vigna spp., Phaseolus spp.)
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