Official list of 50 HSN codes and GST tax rates. Cultured pearls, diamonds, precious stones, gold, silver, platinum, and imitation jewellery.
| Code | Type | Description | GST Rate | CGST | SGST | IGST | Action |
|---|---|---|---|---|---|---|---|
| HSN | Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin Chapter 71 CGST: 1.5%•SGST: 1.5%•IGST: 3% | 3% | 1.5% | 1.5% | 3% | ||
| HSN | 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 Chapter 71 CGST: 1.5%•SGST: 1.5%•IGST: 3% | 3% | 1.5% | 1.5% | 3% | ||
| HSN | NATURAL PEARLS : Chapter 71 CGST: 1.5%•SGST: 1.5%•IGST: 3% | 3% | 1.5% | 1.5% | 3% | ||
| HSN | UNWORKED Chapter 71 CGST: 1.5%•SGST: 1.5%•IGST: 3% | 3% | 1.5% | 1.5% | 3% | ||
| HSN | WORKED Chapter 71 CGST: 1.5%•SGST: 1.5%•IGST: 3% | 3% | 1.5% | 1.5% | 3% | ||
| HSN | UNWORKED Chapter 71 CGST: 1.5%•SGST: 1.5%•IGST: 3% | 3% | 1.5% | 1.5% | 3% | ||
| HSN | UNWORKED Chapter 71 CGST: 1.5%•SGST: 1.5%•IGST: 3% | 3% | 1.5% | 1.5% | 3% | ||
| HSN | WORKED Chapter 71 CGST: 1.5%•SGST: 1.5%•IGST: 3% | 3% | 1.5% | 1.5% | 3% | ||
| HSN | WORKED Chapter 71 CGST: 1.5%•SGST: 1.5%•IGST: 3% | 3% | 1.5% | 1.5% | 3% | ||
| HSN | DIAMONDS, WHETHER OR NOT WORKED, BUT NOT MOUNTED OR SET Chapter 71 CGST: 0.1%•SGST: 0.1%•IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | UNSORTED Chapter 71 CGST: 0.1%•SGST: 0.1%•IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | UNSORTED Chapter 71 CGST: 0.1%•SGST: 0.1%•IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | UNWORKED OR SIMPLY SAWN, CLEAVED OR BRUTED: Chapter 71 CGST: 0.1%•SGST: 0.1%•IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | SORTED Chapter 71 CGST: 0.1%•SGST: 0.1%•IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | UNSORTED Chapter 71 CGST: 0.1%•SGST: 0.1%•IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | OTHER : Chapter 71 CGST: 0.1%•SGST: 0.1%•IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | CRUSHED Chapter 71 CGST: 0.1%•SGST: 0.1%•IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | OTHER Chapter 71 CGST: 0.1%•SGST: 0.1%•IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | UNWORKED OR SIMPLY SAWN, CLEAVED OR BRUTED Chapter 71 CGST: 0.1%•SGST: 0.1%•IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | UNWORKED OR SIMPLY SAWN, CLEAVED OR BRUTED Chapter 71 CGST: 0.1%•SGST: 0.1%•IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | OTHERS : Chapter 71 CGST: 0.1%•SGST: 0.1%•IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | DIAMOND, CUT OR OTHERWISE WORKED BUT NOT MOUNTED OR SET Chapter 71 CGST: 0.1%•SGST: 0.1%•IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | OTHER Chapter 71 CGST: 0.1%•SGST: 0.1%•IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | 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. Chapter 71 CGST: 0.1%•SGST: 0.1%•IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | UNWORKED OR SIMPLY SAWN OR ROUGHLY SHAPED: Chapter 71 CGST: 0.1%•SGST: 0.1%•IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | 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 Chapter 71 CGST: 0.1%•SGST: 0.1%•IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | 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 Chapter 71 CGST: 0.1%•SGST: 0.1%•IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | 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 Chapter 71 CGST: 0.1%•SGST: 0.1%•IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | 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) Chapter 71 CGST: 0.1%•SGST: 0.1%•IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | 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 Chapter 71 CGST: 0.1%•SGST: 0.1%•IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | 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 Chapter 71 CGST: 0.1%•SGST: 0.1%•IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | 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 Chapter 71 CGST: 0.1%•SGST: 0.1%•IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | 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 Chapter 71 CGST: 0.1%•SGST: 0.1%•IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | Emerald Chapter 71 CGST: 0.1%•SGST: 0.1%•IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | Yellow/golden/pink/red/green beryl Chapter 71 CGST: 0.1%•SGST: 0.1%•IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | CHRYSOBERYL (INCLUDING CHRYSOBERYL CAT'S EYE) Chapter 71 CGST: 0.1%•SGST: 0.1%•IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | ALEXANDRITE (INCLUDING ALEXANDRITE CAT'S EYE) Chapter 71 CGST: 0.1%•SGST: 0.1%•IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | Other Chapter 71 CGST: 0.1%•SGST: 0.1%•IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | Ruby Chapter 71 CGST: 0.1%•SGST: 0.1%•IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | Sapphire Chapter 71 CGST: 0.1%•SGST: 0.1%•IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | Moonstone Chapter 71 CGST: 0.1%•SGST: 0.1%•IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | Other Chapter 71 CGST: 0.1%•SGST: 0.1%•IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | Garnet Chapter 71 CGST: 0.1%•SGST: 0.1%•IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | Lapis-lazuli Chapter 71 CGST: 0.1%•SGST: 0.1%•IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | Other Chapter 71 CGST: 0.1%•SGST: 0.1%•IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | Prehnite Chapter 71 CGST: 0.1%•SGST: 0.1%•IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | Agate Chapter 71 CGST: 0.1%•SGST: 0.1%•IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | Aventurine Chapter 71 CGST: 0.1%•SGST: 0.1%•IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | Chalcedony Chapter 71 CGST: 0.1%•SGST: 0.1%•IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% | ||
| HSN | Other Chapter 71 CGST: 0.1%•SGST: 0.1%•IGST: 0.25% | 0.25% | 0.1% | 0.1% | 0.25% |
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