71039921Tariff Item (8-digit)Section XIV

HSN Code 71039921Moonstone

Full GST classification for Moonstone — chapter, heading and tariff hierarchy, GST rate slabs and related HSN codes. Updated for India GST.

HSN Code

71039921

Chapter

71

Digits

8-digit

Section

XIV

What is HSN Code 71039921?

HSN code 71039921 is the Harmonized System of Nomenclature classification for Moonstone under India's Goods and Services Tax (GST). It is a 8-digit code sitting at the tariff item (8-digit) level of the HSN hierarchy.

This code belongs to Chapter 71 — Natural Or Cultured Pearls, Precious Or Semi-Precious Stones,…, which is part of Section XIV: Pearls, Precious Stones & Metals. Every GST-registered business supplying moonstone must quote HSN 71039921 (or the digit-length required for its turnover) on tax invoices and in GSTR-1.

Classification breakdown of 71039921

LevelCodeDescription
Chapter71natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin
Heading7103precious 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.
Sub-heading710399other:
Tariff71039921moonstone

GST rate for HSN 71039921

Goods under HSN 71039921 attract GST at one of the five standard slabs. The exact rate depends on the specific product and the latest GST Council notification — always confirm before invoicing.

0%

Nil / Exempt

Fresh produce, milk, cereals, books

5%

Merit rate

Essentials, packaged food, transport

12%

Standard-low

Processed food, mobiles, apparel > ₹1,000

18%

Standard

Most goods, electronics, services

28%

Demerit / luxury

Cars, cement, aerated drinks, tobacco

Find the exact GST rate for Moonstone

Related HSN codes

HSN CodeDescription
71039910precious 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 - otherwise worked: other: feldspar (moon stone)
71039911yellow/golden/pink/red/green beryl
71039912chrysoberyl (including chrysoberyl cat's eye)
71039913alexandrite (including alexandrite cat's eye)
71039919other
71039920precious 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 - otherwise worked: other: garnet
71039929other
71039930precious 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 - otherwise worked: other: agate
71039931garnet
71039932lapis-lazuli
71039939other
71039940precious 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 - otherwise worked: other: chalcedony
71039941prehnite
71039942agate
71039943aventurine
71039944chalcedony
71039949other
71039951tourmaline
71039952tanzanite
71039959other
71039990other

HSN Code 71039921 — FAQs

What is HSN code 71039921?

HSN code 71039921 classifies "Moonstone" under India's GST regime. It falls under Chapter 71 (Natural Or Cultured Pearls, Precious Or Semi-Precious Stones,…) of the Harmonized System of Nomenclature.

How many digits is HSN code 71039921?

71039921 is a 8-digit HSN code — a tariff item (8-digit). Businesses declare 4-digit HSN (turnover up to ₹5 crore) or 6-digit HSN (above ₹5 crore) on GST invoices; 8-digit codes are used for exports and imports.

What is the GST rate for HSN code 71039921?

Goods under HSN 71039921 are taxed at one of the GST slabs — 0%, 5%, 12%, 18% or 28% — depending on the exact product and the latest GST Council notification. Use the Laabam.One GST Rate Finder to confirm the current rate for Moonstone.

Which chapter does HSN code 71039921 belong to?

HSN 71039921 belongs to Chapter 71 — Natural Or Cultured Pearls, Precious Or Semi-Precious Stones,…, part of Section XIV: Pearls, Precious Stones & Metals.

Auto-fill HSN 71039921 on every invoice

Laabam.One ERP stores HSN codes against your products and auto-populates them on GST invoices, e-invoices and GSTR-1 — no manual lookup, no classification errors.