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
HSN code 71049100 is
a 8-digit Harmonized System of Nomenclature (HSN) code used in India for GST classification.
It covers: 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.
This code falls under Chapter 71
(Precious Metals & Jewellery) of the Indian GST tariff.
The applicable GST rate is 3%
(CGST 1.5% + SGST 1.5% for intra-state, or IGST 3% for inter-state transactions).
Who needs this code? Any GST-registered business supplying
goods classified under this
HSN code must quote it on their tax invoices.
Turnover above ₹5 crore requires 6-digit codes;
exporters must use 8-digit HSN codes.
Frequently Asked Questions
What is HSN code 71049100?
HSN 71049100 refers to: 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. It belongs to Chapter 71 (Precious Metals & Jewellery) of the GST tariff.
What is the GST rate for HSN code 71049100?
The GST rate for HSN code 71049100 is 3% — CGST 1.5% + SGST 1.5% for intra-state, or IGST 3% for inter-state supply.
Is HSN code 71049100 mandatory on invoices?
Yes. If your business supplies goods/services under this code, you must quote the HSN/SAC code on GST invoices. Businesses with turnover below ₹5 crore use 4-digit HSN; above ₹5 crore use 6-digit; exporters use 8-digit.
What chapter does HSN code 71049100 belong to?
HSN code 71049100 belongs to Chapter 71 of the GST tariff, which covers Precious Metals & Jewellery.