GST Rates and HSN Codes on Precious Stones - Diamond, Pearls, Gold, Platinum, Jewellery and Coins

GST Rate

 People & Community |  By: Ruchi Shah 

Jewelxy - Timeless Jewelry Marketplace

As the much-awaited GST announcements rolled out tax rates on various categories of goods, there has been quite a hype and curiosity around these rates for a while. These rates are finally in the public domain now. 

As soon as the GST rates are announced a huge wave of curiosity and confusions hit the industry and trading bodies. It is well known that the GST slabs are pegged at 5%, 12%, 18% & 28%. Let us understand here GST Rates & HSN Codes on Precious Stones - Diamond, Pearls, Gold, Platinum, Jewellery & Coins

Let’s keep in mind that in order to minimize errors while filing GST returns, it is fundamentally important to know the right HSN code for the product or service you are selling 

HSN Code HSN Name Rate (%)
71011010 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 - NATURAL PEARLS: UNWORKED     3
71011020 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 - NATURAL PEARLS: WORKED    3
71012100 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 - CULTURED PEARLS: UNWORKED    3
71012200 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 - CULTURED PEARLS: WORKED    3
71012200 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 - CULTURED PEARLS: WORKED    3
71021000 DIAMONDS, WHETHER OR NOT WORKED, BUT NOT MOUNTED OR SET - UNSORTED  0.25
71022110 21 DIAMONDS, WHETHER OR NOT WORKED, BUT NOT MOUNTED OR SET - INDUSTRIAL : UNWORKED OR SIMPLY SAWN, CLEAVED OR BRUTED: SORTED  0.25
71022120 21 DIAMONDS, WHETHER OR NOT WORKED, BUT NOT MOUNTED OR SET - INDUSTRIAL : UNWORKED OR SIMPLY SAWN, CLEAVED OR BRUTED: UNSORTED  0.25
71022910 DIAMONDS, WHETHER OR NOT WORKED, BUT NOT MOUNTED OR SET - INDUSTRIAL : OTHER: CRUSHED  0.25
71022990 DIAMONDS, WHETHER OR NOT WORKED, BUT NOT MOUNTED OR SET - INDUSTRIAL : OTHER: OTHER  0.25
71023100 DIAMONDS, WHETHER OR NOT WORKED, BUT NOT MOUNTED OR SET - NON-INDUSTRIAL: UNWORKED OR SIMPLY SAWN, CLEAVED OR BRUTED  0.25
71023910 DIAMONDS, WHETHER OR NOT WORKED, BUT NOT MOUNTED OR SET - NON-INDUSTRIAL: OTHERS: DIAMOND, CUT OR OTHERWISE WORKED BUT NOT MOUNTED OR SET  0.25
71023990 DIAMONDS, WHETHER OR NOT WORKED, BUT NOT MOUNTED OR SET - NON-INDUSTRIAL: OTHERS: OTHER  0.25
71031011 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  0.25
71031012 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: RUBY AND SAPPHIRE  0.25
71031019 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: OTHER  0.25
71031021 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: SEMI-PRECIOUS STONES: FELDSPAR (MOON STONE)  0.25
71031022 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: SEMI-PRECIOUS STONES: GARNET  0.25
71031023 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: SEMI-PRECIOUS STONES: AGATE  0.25
71031024 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: SEMI-PRECIOUS STONES: GREEN AVENTURINE  0.25
71031029 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: SEMI-PRECIOUS STONES: OTHER  0.25
71039100 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 - OTHERWISE WORKED: RUBY, SAPPHIRE AND EMERALDS    3
71039910 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 - OTHERWISE WORKED: OTHER: FELDSPAR (MOON STONE)    3
71039920 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 - OTHERWISE WORKED: OTHER: GARNET    3
71039930 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 - OTHERWISE WORKED: OTHER: AGATE    3
71039940 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 - OTHERWISE WORKED: OTHER: CHALCEDONY    3
71039990 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 - OTHERWISE WORKED: OTHER: OTHER    3
71041000 SYNTHETIC OR RECONSTRUCTED PRECIOUS OR SEMIPRECIOUS 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 - PIEZO-ELECTRIC QUARTZ    3
71042000 SYNTHETIC OR RECONSTRUCTED PRECIOUS OR SEMIPRECIOUS 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 - OTHER, UNWORKED OR SIMPLY SAWN OR ROUGHLY SHAPED    3
71049010 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-OTHER--LABORATORY CREATED OR LABORATORY GROWN OR MANMADE OR CULTURED OR SYNTHETIC DIAMONDS    3
71049090 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-OTHER--LABORATORY CREATED OR LABORATORY GROWN OR MANMADE OR CULTURED OR SYNTHETIC DIAMONDS--OTHER    3
71051000 DUST AND POWDER OF NATURAL OR SYNTHETIC PRECIOUS OR SEMI-PRECIOUS STONES - OF DIAMOND    3
71059000 DUST AND POWDER OF NATURAL OR SYNTHETIC PRECIOUS OR SEMI-PRECIOUS STONES - OTHER    3
71061000 SILVER (INCLUDING SILVER PLATED WITH GOLD OR PLATINUM), UNWROUGHT OR IN SEMI-MANUFACTURED FORMS, OR IN POWDER FORM - POWDER    3
71069100 SILVER (INCLUDING SILVER PLATED WITH GOLD OR PLATINUM), UNWROUGHT OR IN SEMI-MANUFACTURED FORMS, OR IN POWDER FORM - OTHER : UNWROUGHT

   3

71069210 SILVER (INCLUDING SILVER PLATED WITH GOLD OR PLATINUM), UNWROUGHT OR IN SEMI-MANUFACTURED FORMS, OR IN POWDER FORM SEMI-MANUFACTURED : SHEETS, PLATES, STRIPS, TUBES AND PIPES    3
71069290 SILVER (INCLUDING SILVER PLATED WITH GOLD OR PLATINUM), UNWROUGHT OR IN SEMI-MANUFACTURED FORMS, OR IN POWDER FORM SEMI-MANUFACTURED : OTHER    3
71070000 BASE METALS CLAD WITH SILVER, NOT FURTHER WORKED THAN SEMI-MANUFACTURED    3
71081100 GOLD (INCLUDING GOLD PLATED WITH PLATINUM) UNWROUGHT OR IN SEMI-MANUFACTURED FORMS, OR IN POWDER FORM - NON-MONETARY : POWDER    3
71081200 GOLD (INCLUDING GOLD PLATED WITH PLATINUM) UNWROUGHT OR IN SEMI-MANUFACTURED FORMS, OR IN POWDER FORM - NON-MONETARY : OTHER UNWROUGHT FORMS    3
71081300 GOLD (INCLUDING GOLD PLATED WITH PLATINUM) UNWROUGHT OR IN SEMI-MANUFACTURED FORMS, OR IN POWDER FORM - NON-MONETARY : OTHER SEMI-MANUFACTURED FORMS    3
71082000 GOLD (INCLUDING GOLD PLATED WITH PLATINUM) UNWROUGHT OR IN SEMI-MANUFACTURED FORMS, OR IN POWDER FORM MONETARY    3
71090000 BASE METALS OR SILVER, CLAD WITH GOLD, NOT FURTHER WORKED THAN SEMI-MANUFACTURED    3
71101110 PLATINUM, UNWROUGHT OR IN SEMI-MANUFACTURED FORM, OR IN POWDER FORM - PLATINUM : UNWROUGHT OR IN POWDER FORM: UNWROUGHT FORM    3
71101120 PLATINUM, UNWROUGHT OR IN SEMI-MANUFACTURED FORM, OR IN POWDER FORM - PLATINUM : UNWROUGHT OR IN POWDER FORM: IN POWDER FORM    3
71101900 PLATINUM, UNWROUGHT OR IN SEMI-MANUFACTURED FORM, OR IN POWDER FORM - PLATINUM : OTHER 3
71102100 PLATINUM, UNWROUGHT OR IN SEMI-MANUFACTURED FORM, OR IN POWDER FORM - PALLADIUM: UNWROUGHT OR IN POWDER FORM    3
71102900 PLATINUM, UNWROUGHT OR IN SEMI-MANUFACTURED FORM, OR IN POWDER FORM - PALLADIUM: OTHER    3
71103100 PLATINUM, UNWROUGHT OR IN SEMI-MANUFACTURED FORM, OR IN POWDER FORM - RHODIUM: UNWROUGHT OR IN POWDER FROM    3
71103900 PLATINUM, UNWROUGHT OR IN SEMI-MANUFACTURED FORM, OR IN POWDER FORM - RHODIUM: OTHER    3
71104100 PLATINUM, UNWROUGHT OR IN SEMI-MANUFACTURED FORM, OR IN POWDER FORM - IRIDIUM, OSMIUM AND RUTHENIUM: UNWROUGHT OR IN POWDER FROM    3
71104900 PLATINUM, UNWROUGHT OR IN SEMI-MANUFACTURED FORM, OR IN POWDER FORM - IRIDIUM, OSMIUM AND RUTHENIUM: OTHER    3
71110000 BASE METALS, SILVER OR GOLD, CLAD WITH PLATINUM, NOT FURTHER WORKED THAN SEMIMANUFACTURED    3
71123000 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 - ASH CONTAINING PRECIOUS METAL OR PRECIOUS METAL COMPOUNDS    3
71129100 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 - OTHER : OF GOLD, INCLUDING METAL CLAD WITH GOLD BUT EXCLUDING SWEEPINGS CONTAINING OTHER PRECIOUS METALS    3
71129200 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 - OTHER : OF PLATINUM, INCLUDING METAL CLAD WITH PLATINUM BUT EXCLUDING SWEEPINGS CONTAINING OTHER PRECIOUS METALS    3
71129910 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 - OTHER : OTHER: OF SILVER, INCLUDING METAL CLAD WITH SILVER BUT EXCLUDING SWEEPINGS CONTAINING OTHER PRECIOUS METALS    3
71129920 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 - OTHER : OTHER: SWEEPINGS CONTAINING GOLD OR SILVER    3
71129990 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 - OTHER : OTHER: OTHER    3
71131110 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 - OF SILVER, WHETHER OR NOT PLATED OR CLAD WITH OTHER PRECIOUS METAL: JEWELLERY WITH FILIGREE WORK    3
71131120 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 - OF SILVER, WHETHER OR NOT PLATED OR CLAD WITH OTHER PRECIOUS METAL: JEWELLERY STUDDED WITH GEMS    3
71131130 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 - OF SILVER, WHETHER OR NOT PLATED OR CLAD WITH OTHER PRECIOUS METAL: OTHER ARTICLES OF JEWELLERY    3
71131190 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 - OF SILVER, WHETHER OR NOT PLATED OR CLAD WITH OTHER PRECIOUS METAL: PARTS    3
71131910 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 - OF OTHER PRECIOUS METAL, WHETHER OR NOT PLATED OR CLAD WITH PRECIOUS METAL: OF GOLD, UNSTUDDED    3
71131920 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 - OF OTHER PRECIOUS METAL, WHETHER OR NOT PLATED OR CLAD WITH PRECIOUS METAL: OF GOLD, UNSTUDDED    3
71131920 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 - OF OTHER PRECIOUS METAL, WHETHER OR NOT PLATED OR CLAD WITH PRECIOUS METAL: OF GOLD, SET WITH PEARLS    3
71131930 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 - OF OTHER PRECIOUS METAL, WHETHER OR NOT PLATED OR CLAD WITH PRECIOUS METAL: OF GOLD, SET WITH DIAMONDS    3
71131940 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 - OF OTHER PRECIOUS METAL, WHETHER OR NOT PLATED OR CLAD WITH PRECIOUS METAL: OF GOLD, SET WITH OTHER PRECIOUS AND SEMI- PRECIOUS STONES    3
71131950 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 - OF OTHER PRECIOUS METAL, WHETHER OR NOT PLATED OR CLAD WITH PRECIOUS METAL: OF PLATINUM, UNSTUDDED    3
71131960 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 - OF OTHER PRECIOUS METAL, WHETHER OR NOT PLATED OR CLAD WITH PRECIOUS METAL: PARTS    3
71131990 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 - OF OTHER PRECIOUS METAL, WHETHER OR NOT PLATED OR CLAD WITH PRECIOUS METAL: OTHER    3
71132000 ARTICLES OF JEWELLERY AND PARTS THEREOF, OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL - OF BASE METAL CLAD WITH PRECIOUS METAL    3
71141110 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: OF SILVER, WHETHER OR NOT PLATED OR CLAD WITH PRECIOUS METAL:ARTICLES    3
71141120 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: OF SILVER, WHETHER OR NOT PLATED OR CLAD WITH PRECIOUS METAL:PARTS    3
71141910 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: OF OTHER PRECIOUS METAL, WHETHER OR NOT PLATED OR CLAD WITH PRECIOUS METAL: ARTICLES OF GOLD    3
71141920 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: OF OTHER PRECIOUS METAL, WHETHER OR NOT PLATED OR CLAD WITH PRECIOUS METAL: ARTICLES OF PLATINUM    3
71141930 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: OF OTHER PRECIOUS METAL, WHETHER OR NOT PLATED OR CLAD WITH PRECIOUS METAL: PARTS    3
71142010 ARTICLES OF GOLDSMITHS OR SILVERSMITHS WARES AND PARTS THEREOF, OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL - OF BASE METAL CLAD WITH PRECIOUS METAL : ARTICLES CLAD WITH GOLD    3
71142020 ARTICLES OF GOLDSMITHS OR SILVERSMITHS WARES AND PARTS THEREOF, OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL - OF BASE METAL CLAD WITH PRECIOUS METAL : OTHER ARTICLES    3
71142030 ARTICLES OF GOLDSMITHS OR SILVERSMITHS WARES AND PARTS THEREOF, OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL - OF BASE METAL CLAD WITH PRECIOUS METAL : PARTS    3
71151000 OTHER ARTICLES OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL - CATALYSTS IN THE FROM OF WIRE CLOTH OR GRILL, OF PLATINUM    3
71159010 OTHER ARTICLES OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL - OTHER: LABORATORY AND INDUSTRIAL ARTICLES OF PRECIOUS METAL    3
71159020 OTHER ARTICLES OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL - OTHER: SPINNERETS MADE MAINLY OF GOLD    3
71159090 OTHER ARTICLES OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL - OTHER: OTHER    3
71161000 ARTICLES OF NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES(NATURAL, SYNTHETIC OR RECONSTRUCTED) - OF NATURAL OR CULTURED PEARLS    3
71162000 ARTICLES OF NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES(NATURAL, SYNTHETIC OR RECONSTRUCTED) - OF PRECIOUS OR SEMI-PRECIOUS STONES (NATURAL, SYNTHETIC OR RECONSTRUCTED)    3
71171100 IMITATION JEWELLERY - OF BASE METAL, WHETHER OR NOT PLATED WITH PRECIOUS METAL : CUFF-LINKS AND STUDS nbsp;  3
71171910 IMITATION JEWELLERY - OF BASE METAL, WHETHER OR NOT PLATED WITH PRECIOUS METAL : OTHER: BANGLES    3
71171920 IMITATION JEWELLERY - OF BASE METAL, WHETHER OR NOT PLATED WITH PRECIOUS METAL : OTHER: GERMAN SILVER JEWELLERY    3
71171990 IMITATION JEWELLERY - OF BASE METAL, WHETHER OR NOT PLATED WITH PRECIOUS METAL : OTHER: OTHER    3
71179010 IMITATION JEWELLERY - OTHER: JEWELLERY STUDDED WITH IMITATION PEARLS OR IMITATION OR SYNTHETIC STONES    3
71179090 IMITATION JEWELLERY - OTHER: OTHER    3
71181000 COIN - COIN (OTHER THAN GOLD COIN), NOT BEING LEGAL TENDER    3  
71189000 COIN - OTHER    3       

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gold, platinum, diamond, pearls, gst, precious stones, gst rates, jewellery & coins, hsn codes