71ChapterSection XIV

HSN Chapter 71: Natural Or Cultured Pearls, Precious Or Semi-Precious Stones, Precious Metals, Metals Clad With Precious Metal, And Articles Thereof

18 headings, and the 31 codes in this chapter that people search for, each with its full classification.

About Chapter 71

Chapter 71 of the Harmonized System of Nomenclature (HSN) is titled “Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin”. It is part of Section XIV, Pearls, Precious Stones & Metals, the only chapter in that section.

The chapter is divided into 18 headings, from 7101 (pearls, natural or cultured) to 7118 (coin). The headings with the most codes that people search for are precious stones and semi precious stones (7103), synthetic or reconstructed precious or semiprecious stones (7104), gold (7108), articles of jewellery and parts thereof (7113) and dust and powder of natural or synthetic precious or semi-precious stones (7105).

Note 1 brings into the chapter, subject to its exceptions, every article consisting wholly or partly of pearls, precious or semi-precious stones or precious metal; Note 2 keeps out of headings 7113 to 7115 articles in which precious metal is only a minor fitting or ornament, such as a monogram or rim.

Every heading is listed below. Under each are the codes that have their own page on Laabam One, 31 codes in this chapter, each with its full classification: its chapter, heading and sub-heading, and the codes beside it.

Every code in this chapter begins with 71: four digits make a heading, six a sub-heading, and eight a tariff item of India's Customs Tariff. How many of those digits a GST tax invoice shows depends on the business, not the goods: under Notification No. 78/2020 – Central Tax, from 1 April 2021, four digits where aggregate turnover in the previous financial year was up to ₹5 crore, and six above it. Up to ₹5 crore, the code may be left off invoices to unregistered buyers.

No GST rate is shown here. GST rates were revised in September 2025, and a rate appears on this site only once it has been checked against the CBIC rate notifications.

Sources: ITC(HS) Chapter 71, DGCI&S (title, headings and notes); Notification No. 78/2020 – Central Tax (HSN digits on invoices).

Headings in Chapter 71

  1. 7101Pearls, Natural Or Cultured, Whether Or Not Worked Or Graded But Not Strung, Mounted Or Set

  2. 7102Diamonds, Whether Or Not Worked, But Not Mounted Or Set

  3. 7103Precious Stones And Semi Precious Stones

  4. 7104Synthetic Or Reconstructed Precious Or Semiprecious Stones, Whether Or Not Worked Or Graded But Not Strung, Mounted Or Set

  5. 7105Dust And Powder Of Natural Or Synthetic Precious Or Semi-Precious Stones

  6. 7106Silver (Including Silver Plated With Gold Or Platinum), Unwrought Or In Semi-Manufactured Forms, Or In Powder Form

  7. 7107Base Metals Clad With Silver, Not Further Worked Than Semi-Manufactured

  8. 7108Gold (Including Gold Plated With Platinum Unwrought Or In Semi-Manufactured Forms, Or In Powder Form

  9. 7109Base Metals Or Silver, Clad With Gold, Not Further Worked Than Semi-Manufactured

  10. 7110Platinum, Unwrought Or In Semi-Manufactured Form, Or In Powder Form

  11. 7111Base Metals, Silver Or Gold, Clad With Platinum, Not Further Worked Than Semimanufactured

  12. 7112Waste And Scrap Of Precious Metal Or Of Metal Clad With Precious Metal

  13. 7113Articles Of Jewellery And Parts Thereof, Of Precious Metal Or Of Metal Clad With Precious Metal

  14. 7114Articles Of Goldsmiths' Or Silversmiths' Wares And Parts Thereof, Of Precious Metal Or Of Metal Clad With Precious Metal

  15. 7115Other Articles Of Precious Metal Or Of Metal Clad With Precious Metal

  16. 7116Articles Of Natural Or Cultured Pearls, Precious Or Semi-Precious Stones(Natural, Synthetic Or Reconstructed)

  17. 7117Imitation Jewellery

  18. 7118Coin

HSN Chapter 71 — FAQs

What does HSN Chapter 71 cover?

Chapter 71 covers natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof. It is part of Section XIV, Pearls, Precious Stones & Metals.

How many headings are there in HSN Chapter 71?

18, numbered 7101 to 7118. Every heading's four digits begin with 71.

Does this page give the GST rate for Chapter 71 goods?

No. GST rates were revised in September 2025, and a rate is shown only once it has been checked against the CBIC rate notifications. Find the code here, then confirm its current rate there.

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