0.25% GSTChapter 71HSN Goods
HSN Code for 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
OFFICIAL HSN / SAC CODE71031011
GST Tax Rate Breakdown
CGST (Central)0.1%
SGST / UTGST (State)0.1%
IGST (Inter-State)0.25%
Compensation CessNil
| CGST Rate (Intra-State Supply) | 0.1% |
|---|---|
| SGST / UTGST Rate (Intra-State Supply) | 0.1% |
| IGST Rate (Inter-State Supply) | 0.25% |
Section & Chapter Context
SECTION IGeneral
CHAPTER 71Chapter 71 →
❓ Frequently Asked Questions & Expert Help
Official CBIC GST TariffThe official HSN code for 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 is 71031011 as notified under the GST Tariff by the Central Board of Indirect Taxes and Customs (CBIC). It is required on tax invoices and e-Way bills for accurate GST compliance.
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