HSN Code 710399 GST Rate Verification - OTHER:

GST Rate for HSN 710399

GST rate requires verification

Legacy tariff numbers are retained for classification reference only and are not treated as confirmed GST rates. Confirm the applicable notification and conditions before use.

Specific items under 710399

HSN Code	Description	GST Rate
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)	GST rate requires verification
71039911	Yellow/golden/pink/red/green beryl	GST rate requires verification
71039912	CHRYSOBERYL (INCLUDING CHRYSOBERYL CAT’S EYE)	GST rate requires verification
71039913	ALEXANDRITE (INCLUDING ALEXANDRITE CAT’S EYE)	GST rate requires verification
71039919	Other	GST rate requires verification
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	GST rate requires verification
71039921	Moonstone	GST rate requires verification
71039929	Other	GST rate requires verification
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	GST rate requires verification
71039931	Garnet	GST rate requires verification
71039932	Lapis-lazuli	GST rate requires verification
71039939	Other	GST rate requires verification
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	GST rate requires verification
71039941	Prehnite	GST rate requires verification
71039942	Agate	GST rate requires verification
71039943	Aventurine	GST rate requires verification
71039944	Chalcedony	GST rate requires verification
71039949	Other	GST rate requires verification
71039951	Tourmaline	GST rate requires verification
71039952	Tanzanite	GST rate requires verification
71039959	Other	GST rate requires verification
71039990	OTHER	GST rate requires verification

These descriptions are classification references. Confirm the selected code against the current official tariff and verify its rate before invoice use.

Manual Rate Simulation

Tax Calculator for HSN 710399

Statutory rate is unverified for this code. Enter your confirmed GST rate to simulate tax and generate an invoice estimate.

Taxable Amount (₹) *

₹

User-Entered GST Rate (%) *

Quick simulation presets (click to fill):

Supply Type *

Calculation Mode

Simulation ResultsRate: Not entered

Enter a taxable amount to begin

The calculator will compute taxable value, CGST/SGST or IGST, and total invoice amounts.

⚠️ Safety notice: This calculation uses a user-entered rate for estimation only. It does not imply that this rate is statutorily verified for HSN 710399.

Rounding: amounts reconcile at paise precision. If an intra-state split contains an odd paise, CGST is rounded to the nearest paise and SGST carries the residual.

Draft Invoice Format

Invoice Estimate

Enter a taxable amount and rate in the calculator above to generate a draft invoice estimate.

Invoice Estimate Requires Values

Enter an amount and your confirmed GST rate in the calculator above to view the intra-state (CGST+SGST) and inter-state (IGST) line item breakdowns.

Chapter note

Natural or cultured pearls, precious or semi-precious stones, precious metals (gold, silver, platinum), and imitation jewellery. Pre-notified special fractional and low rate schedules apply to precious metals.

Compliance pointers (ITC / RCM / classification)

ITC hint

Input Tax Credit depends on usage conditions, restrictions, and supplier eligibility. Treat this as a quick hint — verify for edge cases.

Check ITC Rules

RCM / special 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.

No chapter-level RCM note found. Still verify based on notification + supplier category.

Classification checks

•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 710399

What is the GST rate for HSN 710399?▾

The GST rate for HSN 710399 is not verified in this dataset. Confirm the classification, applicable notification, conditions and effective date before use.

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?▾

This HSN heading contains multiple items with different GST rates. Select a specific 6/8-digit HSN from the table below before using an invoice percentage.

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.