HSN code 71039100 — PRECIOUS STONES (OTHER THAN DIAMONDS) AND SEMIPRECIOUS STONE
HSN · tariff item0.25%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
current gst rate
| igst | cgst | sgst | condition |
|---|---|---|---|
| 0.25% | 0.125% | 0.125% | Sch V S.No 2 |
source: 9/2025-Central Tax (Rate) · effective 2025-09-22 · rate inherited from 7103 · all codes at 0.25%
gst calculator — pre-filled with this rate
sibling codes
Not sure this is the right code? Try the guided finder →
compiled from official sources · not tax advice · verify with your tax advisor before filing