GST Rate for HSN 7103
Specific items under 7103
| HSN Code | Description | GST Rate |
|---|---|---|
| 710310 | UNWORKED OR SIMPLY SAWN OR ROUGHLY SHAPED: | 25% |
| 710391 | RUBY, SAPPHIRE AND EMERALDS: | 25% |
| 710399 | OTHER: | 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 | 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 | 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 | 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) | 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 | 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 | 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 | 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 | 25% |
| 71031031 | Emerald | 25% |
| 71031032 | Yellow/golden/pink/red/green beryl | 25% |
| 71031033 | CHRYSOBERYL (INCLUDING CHRYSOBERYL CAT’S EYE) | 25% |
| 71031034 | ALEXANDRITE (INCLUDING ALEXANDRITE CAT’S EYE) | 25% |
| 71031039 | Other | 25% |
| 71031041 | Ruby | 25% |
| 71031042 | Sapphire | 25% |
| 71031043 | Moonstone | 25% |
| 71031049 | Other | 25% |
| 71031051 | Garnet | 25% |
| 71031052 | Lapis-lazuli | 25% |
| 71031059 | Other | 25% |
| 71031061 | Prehnite | 25% |
| 71031062 | Agate | 25% |
| 71031063 | Aventurine | 25% |
| 71031064 | Chalcedony | 25% |
| 71031069 | Other | 25% |
| 71031071 | Tourmaline | 25% |
| 71031072 | Tanzanite | 25% |
| 71031079 | Other | 25% |
| 71031090 | Other | 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 | 25% |
| 71039110 | Ruby | 25% |
| 71039120 | Sapphire | 25% |
| 71039130 | Emeralds | 25% |
| 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) | 25% |
| 71039911 | Yellow/golden/pink/red/green beryl | 25% |
| 71039912 | CHRYSOBERYL (INCLUDING CHRYSOBERYL CAT’S EYE) | 25% |
| 71039913 | ALEXANDRITE (INCLUDING ALEXANDRITE CAT’S EYE) | 25% |
| 71039919 | Other | 25% |
| 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 | 25% |
| 71039921 | Moonstone | 25% |
| 71039929 | Other | 25% |
| 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 | 25% |
| 71039931 | Garnet | 25% |
| 71039932 | Lapis-lazuli | 25% |
| 71039939 | Other | 25% |
| 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 | 25% |
| 71039941 | Prehnite | 25% |
| 71039942 | Agate | 25% |
| 71039943 | Aventurine | 25% |
| 71039944 | Chalcedony | 25% |
| 71039949 | Other | 25% |
| 71039951 | Tourmaline | 25% |
| 71039952 | Tanzanite | 25% |
| 71039959 | Other | 25% |
| 71039990 | OTHER | 25% |
Tax calculator for HSN 7103
Enter a taxable value to calculate GST. You can use this for a quick invoice estimate.
Invoice example (₹1,000 taxable value)
Compliance pointers (ITC / RCM / classification)
Input Tax Credit depends on usage conditions, restrictions, and supplier eligibility. Treat this as a quick hint — verify for edge cases.
Reverse Charge is notification-based and can depend on supplier status and transaction type. If you see a warning, double-check notifications and your invoice terms.
- •Compare adjacent headings within Chapter 71 before finalizing.
- •Use chapter notes to avoid common confusions (materials vs finished goods, kits, etc.).
- •For services (99), place-of-supply can change whether IGST/CGST+SGST applies.
FAQs for HSN 7103
What is the GST rate for HSN 7103?▾
GST rate for HSN 7103 is 25%. Always verify the latest CBIC/GST notifications for changes.
Is HSN mandatory on invoices?▾
HSN is generally required on B2B invoices; the number of digits depends on turnover and the nature of supply. Exports/imports typically use more detailed codes.
How do I use this code on an invoice?▾
Add HSN 7103 in the line item and apply GST @ 25%. For intra-state supplies: 12.5% CGST + 12.5% SGST. For inter-state supplies: 25% IGST.
Does ITC apply for this HSN?▾
ITC depends on conditions and restrictions under GST law, plus the nature of usage and supplier eligibility. Use the ITC badge as a hint and verify with your CA for edge cases.
Can Reverse Charge (RCM) apply here?▾
RCM is notification-based and depends on the supply category, supplier status, and transaction type. If you see an RCM note, treat it as a “verify” signal.
What if I pick the wrong HSN?▾
Wrong classification can cause rate mismatch, notices, interest/penalty exposure, and reconciliation issues. Compare nearby headings and chapter notes before finalizing.
Sources & accuracy
General GST guidance, return filing references, and updates.
Rates, exemptions, and clarifications may change via notifications/circulars.
Use chapter notes/headings to avoid misclassification.
How we update pages + what “Last reviewed” means. Last reviewed: 22 Jan 2026.
Next steps after choosing HSN 7103
Use global search to compare descriptions and avoid wrong classification.
Check inclusions/exclusions and common confusions for Chapter 71.
Decide whether IGST or CGST+SGST applies based on POS rules.
Related tools & next actions
Common next actions: verify POS (tax type), check RCM risk, or compare similar HSN codes.