Section XIV: Natural or Cultured Pearls, Precious Stones, Precious Metals
| HSN Code | Description | GST Rate |
|---|---|---|
| 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 | 3.00% |
| 7102 | DIAMONDS, WHETHER OR NOT WORKED, BUT NOT MOUNTED OR SET | 0.25% |
| 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. | 3.00% |
| 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 SEMI-PRECIOUS STONES, TEMPORARILY STRUNG FOR CONVENIENCE OF TRANSPORT | 3.00% |
| 7105 | DUST AND POWDER OF NATURAL OR SYNTHETIC PRECIOUS OR SEMI-PRECIOUS STONES | 3.00% |
| 7106 | SILVER (INCLUDING SILVER PLATED WITH GOLD OR PLATINUM), UNWROUGHT OR IN SEMI-MANUFACTURED FORMS, OR IN POWDER FORM | 3.00% |
| 7107 | BASE METALS CLAD WITH SILVER, NOT FURTHER WORKED THAN SEMI-MANUFACTURED | 3.00% |
| 7108 | GOLD (INCLUDING GOLD PLATED WITH PLATINUM UNWROUGHT OR IN SEMI-MANUFACTURED FORMS, OR IN POWDER FORM | 3.00% |
| 7109 | BASE METALS OR SILVER, CLAD WITH GOLD, NOT FURTHER WORKED THAN SEMI-MANUFACTURED | 3.00% |
| 7110 | PLATINUM, UNWROUGHT OR IN SEMI-MANUFACTURED FORM, OR IN POWDER FORM | 3.00% |
| 7111 | BASE METALS, SILVER OR GOLD, CLAD WITH PLATINUM, NOT FURTHER WORKED THAN SEMIMANUFACTURED | 3.00% |
| 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 OTHER THAN GOODS OF HEADING 8549 | 3.00% |
| 7113 | ARTICLES OF JEWELLERY AND PARTS THEREOF, OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL | 3.00% |
| 7114 | ARTICLES OF GOLDSMITHS' OR SILVERSMITHS' WARES AND PARTS THEREOF, OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL | 3.00% |
| 7115 | OTHER ARTICLES OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL | 3.00% |
| 7116 | ARTICLES OF NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES(NATURAL, SYNTHETIC OR RECONSTRUCTED) | 3.00% |
| 7117 | IMITATION JEWELLERY | 3.00% |
| 7118 | COIN | 3.00% |
| 7123 | Mushrooms, wood ears (Auricularia spp.), jelly fungi (Tremella spp.) and truffles | -- |
| 7133 | Beans (Vigna spp., Phaseolus spp.) | -- |