Chapter 71GST Classification

Natural or Cultured Pearls, Precious Stones

Pearls, Precious Stones, Metals, Imitation Jewellery. Gold/Silver is 3%. Rough Diamonds 0.25%.

Customs Tariff / HS aligned
Last reviewed: 22 Jan 2026
Total Codes243
Dominant RateGold/Silver/Jewellery is 3%. Rough Diamonds 0.25%.
Key: Gold, Silver, Diamonds

Quick classification guide

1

4-digit heading: Pick the broad category (e.g. 7101).

2

Inclusions/exclusions: Confirm your product matches.

3

Rate check: Verify the latest notifications before filing.

Browse HSN codes in Chapter 71

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Analysis of Chapter 71

Pearls, Precious Stones, Metals, Imitation Jewellery. Gold/Silver is 3%. Rough Diamonds 0.25%.

Included

  • Gold Bars
  • Silver Ornaments
  • Cut Diamonds
  • Pearls

Excluded

Expert insights

Imitation Jewellery is 3%, but base metal parts might be 18%. Verify composition.

  • Real Jewellery (Ch 71) vs Imitation (Ch 71): Both here, but rates differ (3% vs 3%).

Compliance checklist

  • 4-digit HSN: turnover-based rules apply (B2B often needs HSN).
  • 6-digit HSN: typically required beyond higher turnover thresholds.
  • Export/Import: use full code as per customs documents.

FAQs for Chapter 71

Is Gold 3%?

Yes, GST on gold is 3%.

Are Coins taxed?

Legal tender is exempt. Numismatic coins are taxed.

Sources & accuracy

Not legal advice • Always verify before filing • Page URLs use your deployed site base.