GST tax rate on - 71 Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles thereof; imitationjewellery; coin

HS Description Percentage
7101

Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport

CGST - 1.5%
SGST - 1.5%
IGST - 3%
CESS - Nil
7105

Dust and powder of natural or synthetic precious or semi-precious stones

CGST - 1.5%
SGST - 1.5%
IGST - 3%
CESS - Nil
7106

Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form

CGST - 1.5%
SGST - 1.5%
IGST - 3%
CESS - Nil
7107

Base metals clad with silver, not further worked than semi-manufactured

CGST - 1.5%
SGST - 1.5%
IGST - 3%
CESS - Nil
7108

Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form

CGST - 1.5%
SGST - 1.5%
IGST - 3%
CESS - Nil
7109

Base metals or silver, clad with gold, not further worked than semi-manufactured

CGST - 1.5%
SGST - 1.5%
IGST - 3%
CESS - Nil
7110

Platinum, unwrought or in semi-manufactured forms, or in powder form 

CGST - 1.5%
SGST - 1.5%
IGST - 3%
CESS - Nil
7111

Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured

CGST - 1.5%
SGST - 1.5%
IGST - 3%
CESS - Nil
7112

Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal.

CGST - 1.5%
SGST - 1.5%
IGST - 3%
CESS - Nil
7113

Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal

CGST - 1.5%
SGST - 1.5%
IGST - 3%
CESS - Nil
7114

Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal

CGST - 1.5%
SGST - 1.5%
IGST - 3%
CESS - Nil
7115

Other articles of precious metal or of metal clad with precious metal

CGST - 1.5%
SGST - 1.5%
IGST - 3%
CESS - Nil
7116

Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed)

CGST - 1.5%
SGST - 1.5%
IGST - 3%
CESS - Nil
7117

Imitation jewellery other than bangles of lac/shellac

CGST - 1.5%
SGST - 1.5%
IGST - 3%
CESS - Nil
7118

Coin

CGST - 1.5%
SGST - 1.5%
IGST - 3%
CESS - Nil
71131110

Silver filigree work

CGST - 1.5%
SGST - 1.5%
IGST - 3%
CESS - Nil
7117

Handmade imitation jewellery (including natural seeds, beads jewelry, cardamom garland)

CGST - 1.5%
SGST - 1.5%
IGST - 3%
CESS - Nil
7102

All goods

CGST - 0.125%
SGST - 0.125%
IGST - 0.25%
CESS - Nil
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

CGST - 0.125%
SGST - 0.125%
IGST - 0.25%
CESS - Nil
7104

Synthetic or reconstructed precious or semiprecious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semiprecious stones, temporarily strung for convenience of transport

CGST - 0.125%
SGST - 0.125%
IGST - 0.25%
CESS - Nil
71

Rupee notes or coins when sold to Reserve Bank of India or the Government of India

CGST - 0%
SGST - 0%
IGST - 0%
CESS - Nil
7117

Bangles of lac/ shellac

CGST - 0%
SGST - 0%
IGST - 0%
CESS - Nil

6 Digit HS Code for chapter 71 - Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles thereof; imitationjewellery; coin

4 Digit HS Code for chapter 71 - Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles thereof; imitationjewellery; coin

8 Digit HS Code for chapter 71 - Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles thereof; imitationjewellery; coin