Precious stones (other than diamonds) and semi precious 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. Chapter 71: Natural or cultured pearls, precious or semi-precious stones, precious metals.
The rate depends on what the goods are: the notification gives a different rate to different descriptions. Match your goods to a description in the table below. In force on 7 Nov 2026.
Each row is an entry of a CBIC rate notification that names this heading, a code inside it or its whole chapter, in the notification's own words. Goods take the rate of the entry whose description fits them. GST is CGST plus SGST (or UTGST) in equal halves on a sale within a State, or IGST at the full rate on a sale between States.
| GST | Tariff entry | Description of goods, and source |
|---|---|---|
| 0.25%0.13% + 0.13% | 7103 | Precious stones (other than diamonds) and semi-precious 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 Notification 9/2025-CT(R), Schedule V, S.No. 2 |
| Entries for the whole of Chapter 71 (they apply where the description fits) | ||
| Nil | 48 or 4907 or 71 | Rupee notes or coins when sold to Reserve Bank of India or the Government of India Notification 10/2025-CT(R), S.No. 131 |
| Goods of this heading that fit none of the descriptions above | ||
| 18%9% + 9% | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VIINotification 9/2025-CT(R), Schedule II, S.No. 639 (the residual entry). A few entries cover goods of any chapter by description, such as puja samagri, rakhi or biomass briquettes; see the list on the finder. |
Every 6- and 8-digit code of heading 7103 in the GSTN HSN master (58 codes), in GSTN's wording. Where a rate entry names a code more exactly than the heading, its rate is shown beside the code.
| Code | Description (GSTN master) | Entry for this code | |
|---|---|---|---|
| 7103 10 | UNWORKED OR SIMPLY SAWN OR ROUGHLY SHAPED: | – | |
| 7103 10 11 | 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 | – | Save |
| 7103 10 12 | 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 | – | Save |
| 7103 10 19 | 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 | – | Save |
| 7103 10 21 | 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) | – | Save |
| 7103 10 22 | 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 | – | Save |
| 7103 10 23 | 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 | – | Save |
| 7103 10 24 | 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 | – | Save |
| 7103 10 29 | 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 | – | Save |
| 7103 10 31 | Emerald | – | Save |
| 7103 10 32 | Yellow/golden/pink/red/green beryl | – | Save |
| 7103 10 33 | CHRYSOBERYL (INCLUDING CHRYSOBERYL CAT'S EYE) | – | Save |
| 7103 10 34 | ALEXANDRITE (INCLUDING ALEXANDRITE CAT'S EYE) | – | Save |
| 7103 10 39 | Other | – | Save |
| 7103 10 41 | Ruby | – | Save |
| 7103 10 42 | Sapphire | – | Save |
| 7103 10 43 | Moonstone | – | Save |
| 7103 10 49 | Other | – | Save |
| 7103 10 51 | Garnet | – | Save |
| 7103 10 52 | Lapis-lazuli | – | Save |
| 7103 10 59 | Other | – | Save |
| 7103 10 61 | Prehnite | – | Save |
| 7103 10 62 | Agate | – | Save |
| 7103 10 63 | Aventurine | – | Save |
| 7103 10 64 | Chalcedony | – | Save |
| 7103 10 69 | Other | – | Save |
| 7103 10 71 | Tourmaline | – | Save |
| 7103 10 72 | Tanzanite | – | Save |
| 7103 10 79 | Other | – | Save |
| 7103 10 90 | Other | – | Save |
| 7103 91 | RUBY, SAPPHIRE AND EMERALDS: | – | |
| 7103 91 00 | 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 | – | Save |
| 7103 91 10 | Ruby | – | Save |
| 7103 91 20 | Sapphire | – | Save |
| 7103 91 30 | Emeralds | – | Save |
| 7103 99 | OTHER: | – | |
| 7103 99 10 | 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) | – | Save |
| 7103 99 11 | Yellow/golden/pink/red/green beryl | – | Save |
| 7103 99 12 | CHRYSOBERYL (INCLUDING CHRYSOBERYL CAT'S EYE) | – | Save |
| 7103 99 13 | ALEXANDRITE (INCLUDING ALEXANDRITE CAT'S EYE) | – | Save |
| 7103 99 19 | Other | – | Save |
| 7103 99 20 | 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 | – | Save |
| 7103 99 21 | Moonstone | – | Save |
| 7103 99 29 | Other | – | Save |
| 7103 99 30 | 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 | – | Save |
| 7103 99 31 | Garnet | – | Save |
| 7103 99 32 | Lapis-lazuli | – | Save |
| 7103 99 39 | Other | – | Save |
| 7103 99 40 | 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 | – | Save |
| 7103 99 41 | Prehnite | – | Save |
| 7103 99 42 | Agate | – | Save |
| 7103 99 43 | Aventurine | – | Save |
| 7103 99 44 | Chalcedony | – | Save |
| 7103 99 49 | Other | – | Save |
| 7103 99 51 | Tourmaline | – | Save |
| 7103 99 52 | Tanzanite | – | Save |
| 7103 99 59 | Other | – | Save |
| 7103 99 90 | OTHER | – | Save |
Put the code in the HSN column of the tax invoice. Notification No. 78/2020-Central Tax sets the minimum digits by aggregate turnover in the previous financial year: 4 digits (7103) up to ₹5 crore, which may be left off invoices to unregistered buyers, and 6 digits (from the table above) above ₹5 crore. Where the table shows more than one rate, charge the rate of the entry whose description fits the goods sold.
