HSN Code 71049010 -- – Synthetic or reconstructed precious or semi-precious stones, whether or not work (GST Rate 0.25%)

HSN Code 71049010

Synthetic or reconstructed precious or semi-precious 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-other--laboratory created or laboratory grown or manmade or cultured or synthetic diamonds

HSN71049010

Synthetic or reconstructed precious or semi-precious 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-other--laboratory created or laboratory grown or manmade or cultured or synthetic diamonds

0.25%
IGST
Schedule V
CGST0.13%
SGST/UTGST0.13%
CessNil
Chapter: Chapter 71 -- Pearls, precious stones, metals, jewellery
Heading: 7104
Subheading: 710490
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Synthetic or reconstructed precious or semi-precious stones, whether or not work. GST is charged at 0.25% (IGST for inter-state, or CGST 0.13% + SGST 0.13% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Create an invoice with this code → See all items at 0.25% →

Related codes from Pearls, precious stones, metals, jewellery

71049090
Synthetic or reconstructed precious or semi-precious stones, whether o
0.25%
71041000
Synthetic or reconstructed precious or semiprecious stones, whether or
0.25%
71042000
Synthetic or reconstructed precious or semiprecious stones, whether or
0.25%
71011010
Pearls, natural or cultured, whether or not worked or graded but not s
3%
71011020
Pearls, natural or cultured, whether or not worked or graded but not s
3%

Frequently asked questions

What is HSN Code 71049010?
HSN Code 71049010 is the official Harmonized System of Nomenclature code for Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung,mounted or s, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 71049010?
HSN Code 71049010 attracts GST at 0.25% (IGST). For intra-state supplies, this is split as CGST 0.13% + SGST 0.13%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 71049010 belong to?
HSN Code 71049010 falls under Chapter 71 -- Pearls, precious stones, metals, jewellery of the GST tariff.
Scroll to Top