HSN code CHAPTER-71
Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles there of imitation
jewellery, coin
The information provided below about HSN codes are used for GST purpose to classify goods. You may reconfirm with GST authorities whether your product HSN code is classified correctly below. The HSN codes under 02 digits, 04 digits, 06 digits and 08 digits explains and classifies broadly for each section of goods.
Notes:
1. Subject to Note 1 (a) to Section VI and except as provided below, all articles consisting wholly or partly:
(a) of natural or cultured pearls or of precious or semi-precious stones (natural, synthetic or reconstructed); or
(b) of precious metal or of metal clad with precious metal, are to be classified in this Chapter.
2. (A) Headings 7113 00 00, 7114 00 00 and 7115 00 00 do not cover articles in which precious metal or metal clad with precious metal is present as minor constituents only, such as minor fittings or minor ornamentation (for example, monograms, ferrules and rims) and paragraph (b) of the foregoing Note does not apply to such articles.
(B) Heading 7116 00 00 does not cover articles containing precious metal or metal clad with precious metal (other than as minor constituents).
3. This Chapter does not cover:
(a) amalgams of precious metal, or colloidal precious metal (heading 2843 00 00);
(b) sterile surgical suture materials, dental fillings or other goods of Chapter 30;
(c) goods of Chapter 32 (for example, lustres);
(d) supported catalysts (heading 3815 00 00);
(e) articles of heading 4202 00 00 or 4203 00 00 referred to in Note 2 (B) to Chapter 42;
(f) articles of heading 4303 00 00 or 4304 00 00;
(g) goods of Section XI (textiles and textile articles);
(h) footwear, headgear or other articles of Chapter 64 or 65;
(i) umbrellas, walking-sticks or other articles of Chapter 66;
(j) abrasive goods of heading 6804 00 00 or 6805 00 00 or Chapter 82, containing dust or powder of precious or semi-precious stones (natural or synthetic); articles of Chapter 82 with a working part of precious or semi-precious stones (natural, synthetic or reconstructed); machinery, mechanical appliances or electrical goods, or parts thereof, of Section XVI. However, articles and parts thereof, wholly of precious or semiprecious stones (natural, synthetic or reconstructed) remain classified in this Chapter, except unmounted worked sapphires and diamonds for styli (heading 8522 00 00);
(k) articles of Chapter 90, 91 or 92 (scientific instruments, clocks and watches, musical instruments);
(l) arms or parts thereof (Chapter 93);
(m) articles covered by Note 2 to Chapter 95;
(n) articles classified in Chapter 96 by virtue of Note 4 to that Chapter; or
(o) original sculptures or statutory (heading 9703 00 00), collector's pieces (heading 9705 00 00) or antiques of an age exceeding one hundred years (heading 9706 00 00), other than natural or cultured pearls or precious or semi-precious stones.
4. (A) The expression "precious metal" means silver, gold and platinum.
(B) The expression "platinum" means platinum, iridium, osmium, palladium, rhodium and ruthenium.
(C) The expression "precious or semi-precious stones" does not include any of the substances specified in Note 2 (b) to Chapter 96.
5. For the purposes of this Chapter, any alloy (including a sintered mixture and an intermetallic compound) containing precious metal is to be treated as an alloy of precious metal if anyone precious metal constitutes as much as 2% by weight, of the alloy. Alloys of
precious metal is to be classified according to the following rules:
(a) an alloy containing 2% or more, by weight, of platinum is to be treated as an alloy of platinum;
(b) an alloy containing 2% or more, by weight, of gold but not platinum, or less than 2% by weight, of platinum, is to be treated as an alloy of gold;
(c) other alloys containing 2% or more, by weight, of silver are to be treated as alloys of silver.
6. Except where the context otherwise requires, any reference in this Schedule to precious metal or to any particular precious metal includes a reference to alloys treated as alloys of precious metal or of the particular metal in accordance with the rules in Note 5 above, but not to metal clad with precious metal or to base metal or non-metals plated with precious metal.
7. Throughout this Schedule, the expression "metal clad with precious metal" means material made with a base of metal upon one or more surfaces of which there is affixed by soldering, brazing, welding, hot-rolling or similar mechanical means a covering of precious metal. Except where the context otherwise requires, the expression also covers base metal inlaid with precious metal.
8. Subject to Note 1 (a) to Section VI, goods answering to a description in heading 7112 00 00 are to be classified in that heading and in no other heading of this Schedule.
9. For the purposes of heading 7113 00 00, the expression "articles of jewellery" means:
(a) any small objects of personal adornment (gem-set or not) (for example, rings, bracelets, necklaces, broaches, ear-rings, watch-chains, fobs, pendants, tie-pins, cufflinks, dress-studs, religious or other medals and insignia); and
(b) articles of personal use of a kind normally carried in the pocket, in the handbag or on the person (for example, cigar or cigarette cases, snuff boxes, cachou or pill boxes, powder boxes, chain purses, or prayer beads). These articles may be combined or set, for example, with natural or cultured pearls, precious or semi-precious stones, synthetic or reconstructed precious or semi-precious stones, tortoise shell, mother -of- pearl, ivory, natural or reconstituted amber, jet or coral.
10. For the purposes of heading 7114 00 00, the expression "articles of goldsmiths' or silversmiths' wares" includes such articles as ornaments, table-ware, toilet-ware, smokers' requisites and other articles of household, office or religious use.
11. For the purposes of heading 7117 00 00, the expression "imitation jewellery" means articles of jewellery within the meaning of paragraph (a) of Note 9 above (but not including buttons or other articles of heading 9606 00 00, or dress-combs, hair-slides or the like, or hairpins, of heading 9615 00 00), not incorporating natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) nor (except as plating or as minor constituents) precious metal or metal clad with precious metal.
HSN Code Description of goods
I - NATURAL OR CULTURED PEARLS AND PRECIOUS OR SEMIPRECIOUS
STONES
HSN code 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
7101 10 - Natural pearls :
7101 10 10 --- Unworked
7101 10 20 --- Worked
- Cultured pearls :
7101 21 00 -- Unworked
7101 22 00 -- Worked
HSN code 7102 Diamonds, whether or not worked, but not mounted or set
7102 10 00 - Unsorted
- Industrial :
7102 21 -- Unworked or simply sawn, cleaved or bruted:
7102 21 10 --- Sorted
7102 21 20 --- Unsorted
7102 29 -- Other :
7102 29 10 --- Crushed
7102 29 90 --- Other
- Non-industrial :
7102 31 00 -- Unworked or simply sawn, cleaved or bruted
7102 39 -- Others :
7102 39 10 --- Diamond, cut or otherwise worked but not
mounted or set
7102 39 90 --- Other
HSN code 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.
7103 10 - Unworked or simply sawn or roughly shaped:
--- Precious stones :
7103 10 11 ---- Emeraldkg.
7103 10 12 ---- Ruby and sapphire
7103 10 19 ---- Other
--- Semi-precious stones:
7103 10 21 ---- Feldspar (Moon stone)
7103 10 22 ---- Garnet
7103 10 23 ---- Agate
7103 10 24 ---- Green aventurine
7103 10 29 ---- Other
- Otherwise worked :
7103 9100 -- Ruby, sapphire and emeralds
7103 99 -- Other :
7103 99 10 --- Feldspar (Moon stone)
7103 99 20 --- Garnet
7103 99 30 --- Agate
7103 99 40 --- Chalcedony
7103 99 90 --- Other
HSN code 7104 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
7104 10 00 - Piezo-electric quartz
7104 20 00 - Other, unworked or simply sawn or
roughly shaped
7104 90 - Other:
7104 90 10 --- Laboratory-created or laboratory grown or
manmade or cultured or synthetic diamonds
7104 90 90 --- Other
HSN code 7105 Dust and powder of natural or synthetic precious or semiprecious
Stones.
7105 10 00 - Of diamond
7105 90 00 - Other
II - PRECIOUS METALS AND METALS CLAD WITH PRECIOUS METAL
HSN code 7106 Silver (including silver plated with gold or platinum),
unwrought or in semi-manufactured forms, or in powder
form
7106 10 00 - Powder
- Other :
7106 91 00 -- Unwrought
7106 92 -- Semi-manufactured :
7106 92 10 --- Sheets, plates, strips, tubes and pipes
7106 92 90 --- Other
HSN code 7107 00 00 Base metals clad with silver, not further worked than semi manufactured
HSN code 7108 Gold (including gold plated with platinum) unwrought or
in semi-manufactured forms, or in powder form
Non-monetary
7108 11 00 -- Powder
7108 12 00 -- Other unwrought forms
7108 13 00 -- Other semi-manufactured forms
HSN code 7108 20 00 Monetary
HSN code 7109 00 00 Base metals or silver, clad with gold, not further worked
than semi-manufactured
HSN code 7110 Platinum, unwrought or in semi-manufactured form, or in
powder form
Platinum
7110 11 -- Unwrought or in powder form:
7110 11 10 --- Unwrought form
7110 11 20 --- In powder form
7110 19 00 -- Other
Palladium
7110 21 00 -- Unwrought or in powder form
7110 29 00 -- Other
Rhodium
7110 31 00 -- Unwrought or in powder from
7110 39 00 -- Other
Iridium, osmium and ruthenium
7110 41 00 -- Unwrought or in powder from
7110 49 00 -- Other
HSN code 7111 00 00 Base metals, silver or gold, clad with platinum, not further
worked than semi-manufactured
HSN code 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
7112 30 00 - Ash containing precious metal or precious
metal compounds
- Other :
7112 91 00 -- Of gold, including metal clad with gold but
excluding sweepings containing other
precious metals
7112 92 00 -- Of platinum, including metal clad with
platinum but excluding sweepings containing
other precious metals
7112 99 -- Other :
7112 99 10 --- Of silver, including metal clad with silver but
excluding sweepings containing other precious
metals
7112 99 20 --- Sweepings containing gold or silver
7112 99 90 --- Other
III - JEWELLERY, GOLDSMITHS' AND SILVERSMITHS' WARES
AND OTHER ARTICLES
HSN code 7113 Articles of jewellery and parts thereof, of precious metal or
of metal clad with precious metal
- Of precious metal whether or not plated or
clad with precious metal:
7113 11 -- Of silver, whether or not plated or clad with
other precious metal:
7113 11 10 --- Jewellery with filigree work
7113 11 20 --- Jewellery studded with gems
7113 11 30 --- Other articles of Jewellery
7113 11 90 --- Parts
7113 19 -- Of other precious metal, whether or not plated
or clad with precious metal :
7113 19 10 --- Of gold, unstudded
7113 19 20 --- Of gold, set with pearls
7113 19 30 --- Of gold, set with diamonds
7113 19 40 --- Of gold, set with other precious and semi-
precious stones
7113 19 50 --- Of platinum, unstudded
7113 19 60 --- Parts
7113 19 90 --- Other
7113 20 00 - Of base metal clad with precious metal
HSN code 7114 Articles of goldsmiths' or silversmiths' wares and parts
thereof, of precious metal or of metal clad with precious metal
- Of precious metal, whether or not plated or
clad with precious metal :
7114 11 -- Of silver, whether or not plated or clad with
precious metal :
7114 11 10 --- Articles
7114 11 20 --- Parts
7114 19 -- Of other precious metal, whether or not plated or
clad with precious metal :
7114 19 10 --- Articles of gold
7114 19 20 --- Articles of platinum
7114 19 30 --- Parts
7114 20 - Of base metal clad with precious metal
7114 20 10 --- Articles clad with gold
7114 20 20 --- Other articles
7114 20 30 --- Parts
HSN code 7115 Other articles of precious metal or of metal clad with
precious metal
7115 10 00 - Catalysts in the from of wire cloth or grill,
of platinum
7115 90 - Other:
7115 90 10 --- Laboratory and industrial articles of
precious metal
7115 90 20 --- Spinneret’s made mainly of gold
7115 90 90 --- Other
HSN code 7116 Articles of natural or cultured pearls, precious or semiprecious
stones (natural, synthetic or reconstructed)
7116 10 00 - Of natural or cultured pearls
7116 20 00 - Of precious or semi-precious stones (natural,
synthetic or reconstructed)
HSN code 7117 Imitation jewellery
- Of base metal, whether or not plated with
precious metal :
7117 11 00 -- Cuff-links and studs
7117 19 -- Other :
7117 19 10 --- Bangles
7117 19 20 --- German silver jewellery
7117 19 90 --- Other
7117 90 - Other :
7117 90 10 --- Jewellery studded with imitation pearls or
imitation or synthetic stones
7117 90 90 --- Other
HSN code 7118 Coin
HSN code 7118 10 00 Coin (other than gold coin), not being legal tender
HSN code 7118 90 00 Other
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