Chapter 71GST Classification
Natural or Cultured Pearls, Precious Stones
Covers Gold, Silver, Diamonds, Jewellery, and Coins.
Based on Customs Tariff ActUpdated: December 2025
Total Codes243
Dominant RateGold/Silver/Jewellery is 3%. Rough Diamonds 0.25%.
Includes: Gold, Silver, Diamonds...
How to find the correct HSN Code in Chapter 71?
1
Identify Heading: Match your product with the 4-digit headings below.
2
Check Exclusions: Ensure your item isn't listed in the "Excluded" section.
3
Select Specific Code: Choose the 6 or 8-digit code for accurate GST rates.
Browse HSN Codes in Chapter 71
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What does Chapter 71 Cover?
Covers Gold, Silver, Diamonds, Jewellery, and Coins.
Included
- Gold Bars
- Silver Ornaments
- Cut Diamonds
- Pearls
Excluded
- WatchesGo to Ch 91
Common Confusions
- • Real Jewellery (Ch 71) vs Imitation (Ch 71): Both here, but rates differ (3% vs 3%).
Compliance Notes
- • 4-Digit HSN: Required for B2B turnover < ₹5 Cr.
- • 6-Digit HSN: Mandatory for turnover > ₹5 Cr.
- • Export/Import: Always use full 8-digit code.
Expert FAQs for Chapter 71
Is Gold 3%?
Yes, GST on gold is 3%.
Are Coins taxed?
Legal tender is exempt. Numismatic coins are taxed.
HSN Classification Framework
HSN classifications follow the Harmonized System of Nomenclature adopted under GST law and the Customs Tariff Act. This chapter page is maintained to assist accurate classification and GST compliance. Rates are subject to periodic updates by the GST Council.