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NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN

S.No.	HSN Code	Particulars	CGST Rate	SGST Rate	Noti No. CT(Rate)	Date
1.	48 or 4907 or 71	Rupee notes or coins when sold to Reserve Bank of India or the Government of India (S.No.117 Sch.) *[w.e.f. 27.07.2018]*	Ex	Ex	19/2018	26.07.2018
2.	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 (S.No.1 Sch.V)	1.5%	1.5%	1/2017	28.06.2017
3.	7102	¹¹[Rough diamonds or simply sawn diamonds, industrial or non-industrial] (S.No.1 Sch.VI) 2. Subs. by Noti. No.27/2017 (S.No.71) dated 22.09.2017, for “Diamonds, non-industrial unworked or simply sawn, cleaved or bruted” and further Subs. by Noti. No.06/2018 (S.No.177) dated 25-01-2018 for "Diamonds, industrial or non-industrial, unworked or simply sawn, cleaved or bruted, including unsorted diamonds" 11. Subs. by Noti. No. 06/2022-CT Rate (S.No.745) dated 13.07.2022 w.e.f. 18.07.2022 for "²[All goods]"	0.125%	0.125%	1/2017	28.06.2017
4.	7102	Diamonds, whether or not worked, but not mounted or set ¹[other than industrial or non-industrial, unworked or simply sawn, cleaved or bruted, including unsorted diamonds] (S.No.2 Sch.V) [Entry deleted by Noti. No.06/2018 (S.No.177) dated 25-01-2018]	1.5%	1.5%	1/2017	28.06.2017
4A.	¹³[7102	Goods other than those specified against S. No. 1 in Schedule VI] (S.No.1 Sch.VII) 13. Inserted by Noti. No. 06/2022-CT Rate (S.No.745) dated 13.07.2022 w.e.f. 18.07.2022	0.75%	0.75%	6/2022	13.07.2022
5.	7103	⁸[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] (S.No.2 Sch.VI)	0.125%	0.125%	1/2017	28.06.2017
6.	7103	⁴[Semi-precious stones, whether or not worked or graded but not strung, mounted or set; semi-precious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly shaped]] (S.No.3 Sch.V) [Entry deleted by Noti. No.14/2019 (S.No.423) dated 30.09.2019 w.e.f. 01.10.2019]	1.5%	1.5%	1/2017	28.06.2017
7.	⁹[7103	Precious stones (other than diamonds), ungraded precious stones (other than diamonds)] (S.No.2A Sch.VI) [Entry deleted by Noti. No.14/2019 (S.No.423) dated 30.09.2019 w.e.f. 01.10.2019]	0.125%	0.125%	6/2018	25.01.2018
8.	7104	¹²[Synthetic or reconstructed precious or semiprecious stones [other than diamonds], whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semiprecious stones [other than diamonds], temporarily strung for convenience of transport; synthetic or reconstructed diamonds, unworked or simply sawn or roughly shaped] (S.No.3 Sch.VI) 10. Subs. by Noti. No.06/2018 (S.No.177) dated 25-01-2018 for "Synthetic or reconstructed precious or semi-precious stones, unworked or simply sawn or roughly shaped" and further Subs. by Noti. No.14/2019 (S.No.423) dated 30.09.2019 w.e.f. 01.10.2019 for "Synthetic or reconstructed semi-precious stones, unworked or simply sawn or roughly shaped" 12. Subs. by Noti. No. 06/2022-CT Rate (S.No.745) dated 13.07.2022 w.e.f. 18.07.2022 for "¹⁰[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]"	0.125%	0.125%	1/2017	28.06.2017
9.	7104	⁵[Synthetic or reconstructed semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed semi-precious stones, temporarily strung for convenience of transport] (S.No.4 Sch.V) [Entry deleted by Noti. No.14/2019 (S.No.423) dated 30.09.2019 w.e.f. 01.10.2019]	1.5%	1.5%	1/2017	28.06.2017
10.	⁹[7104	Synthetic or reconstructed precious stones] (S.No.4 Sch.VI) [Entry deleted by Noti. No.14/2019 (S.No.423) dated 30.09.2019 w.e.f. 01.10.2019]	0.125%	0.125%	6/2018	25.01.2018
10A.	¹⁴[7104	Goods other than those specified against S. No. 3 in Schedule VI (S.No.2 Sch.VII) 14. Inserted by Noti. No. 06/2022-CT Rate (S.No.745) dated 13.07.2022 w.e.f. 18.07.2022	0.75%	0.75%	6/2022	13.07.2022
11.	7105	Dust and powder of natural or synthetic precious or semi-precious stones (S.No.5 Sch.V)	1.5%	1.5%	1/2017	28.06.2017
12.	7106	Silver (including silver plated with gold or platinum), unwrought or in semi- manufactured forms, or in powder form (S.No.6 Sch.V)	1.5%	1.5%	1/2017	28.06.2017
13.	7107	Base metals clad with silver, not further worked than semi-manufactured (S.No.7 Sch.V)	1.5%	1.5%	1/2017	28.06.2017
14.	7108	Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form (S.No.8 Sch.V)	1.5%	1.5%	1/2017	28.06.2017
15	7109	Base metals or silver, clad with gold, not further worked than semi-manufactured (S.No.9 Sch.V)	1.5%	1.5%	1/2017	28.06.2017
16.	7110	Platinum, unwrought or in semi-manufactured forms, or in powder form (S.No.10 Sch.V)	1.5%	1.5%	1/2017	28.06.2017
17.	7111	Base metals, silver or gold, clad with platinum, not further worked than semi- manufactured (S.No.11 Sch.V)	1.5%	1.5%	1/2017	28.06.2017
18.	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. (S.No.12 Sch.V)	1.5%	1.5%	1/2017	28.06.2017
19.	7113	Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal ⁶[***] (S.No.13 Sch.V)	1.5%	1.5%	1/2017	28.06.2017
20.	7114	Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal (S.No.14 Sch.V)	1.5%	1.5%	1/2017	28.06.2017
21.	7115	Other articles of precious metal or of metal clad with precious metal (S.No.15 Sch.V)	1.5%	1.5%	1/2017	28.06.2017
22.	7116	Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) (S.No.16 Sch.V)	1.5%	1.5%	1/2017	28.06.2017
23.	³[7117]	Bangles of lac/ shellac (S.No.136A Sch.)] w.e.f. 15.11.2017	Ex	Ex	42/2017	14.11.2017
24.	7117	⁷[Imitation jewellery [other than bangles of lac/shellac]] (S.No.17 Sch.V)	1.5%	1.5%	1/2017	28.06.2017
25.	7118	Coin (S.No.18 Sch.V)	1.5%	1.5%	1/2017	28.06.2017

1.	Subs. by Noti. No.27/2017 (S.No.71) dated 22.09.2017 for “other than Non-Industrial Unworked or simply sawn, cleaved or bruted”
3.	Inserted by Noti. No.42/2017 (S.No.119) dated 14-11-2017, w.e.f. 15.11.2017 and further Subs. by Noti. No.07/2018 (S.No.178) dated 25-01-2018 for "7113"
4.	Subs. by Noti. No.06/2018 (S.No.177) dated 25-01-2018 for "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 [other than Unworked or simply sawn or roughly shaped"
5.	Subs. by Noti. No.06/2018 (S.No.177) dated 25-01-2018 for "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 than Unworked or simply sawn or roughly shaped]"
6.	Word "[other than bangles of lac/shellac]" deleted by Noti. No.06/2018 (S.No.177) dated 25-01-2018
7.	Subs. by Noti. No.06/2018 (S.No.177) dated 25-01-2018 for "Imitation jewellery"
8.	Subs. by Noti. No.06/2018 (S.No.177) dated 25-01-2018 for "Precious stones (other than diamonds) and semi-precious stones, unworked or simply sawn or roughly shaped" and further Subs. by Noti. No.14/2019 (S.No.423) dated 30.09.2019 w.e.f. 01.10.2019 for "Semi-precious stones, unworked or simply sawn or roughly shaped"
9.	Inserted by Noti. No.06/2018 (S.No.177) dated 25-01-2018

Prakhar Softech Services Ltd.

CHAPTER - 71

NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN

S.No.	HSN Code	Particulars	CGST Rate	SGST Rate	Noti No. CT(Rate)	Date
1.	48 or 4907 or 71	Rupee notes or coins when sold to Reserve Bank of India or the Government of India (S.No.117 Sch.) *[w.e.f. 27.07.2018]*	Ex	Ex	19/2018	26.07.2018
2.	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 (S.No.1 Sch.V)	1.5%	1.5%	1/2017	28.06.2017
3.	7102	¹¹[Rough diamonds or simply sawn diamonds, industrial or non-industrial] (S.No.1 Sch.VI) 2. Subs. by Noti. No.27/2017 (S.No.71) dated 22.09.2017, for “Diamonds, non-industrial unworked or simply sawn, cleaved or bruted” and further Subs. by Noti. No.06/2018 (S.No.177) dated 25-01-2018 for "Diamonds, industrial or non-industrial, unworked or simply sawn, cleaved or bruted, including unsorted diamonds" 11. Subs. by Noti. No. 06/2022-CT Rate (S.No.745) dated 13.07.2022 w.e.f. 18.07.2022 for "²[All goods]"	0.125%	0.125%	1/2017	28.06.2017
4.	7102	Diamonds, whether or not worked, but not mounted or set ¹[other than industrial or non-industrial, unworked or simply sawn, cleaved or bruted, including unsorted diamonds] (S.No.2 Sch.V) [Entry deleted by Noti. No.06/2018 (S.No.177) dated 25-01-2018]	1.5%	1.5%	1/2017	28.06.2017
4A.	¹³[7102	Goods other than those specified against S. No. 1 in Schedule VI] (S.No.1 Sch.VII) 13. Inserted by Noti. No. 06/2022-CT Rate (S.No.745) dated 13.07.2022 w.e.f. 18.07.2022	0.75%	0.75%	6/2022	13.07.2022
5.	7103	⁸[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] (S.No.2 Sch.VI)	0.125%	0.125%	1/2017	28.06.2017
6.	7103	⁴[Semi-precious stones, whether or not worked or graded but not strung, mounted or set; semi-precious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly shaped]] (S.No.3 Sch.V) [Entry deleted by Noti. No.14/2019 (S.No.423) dated 30.09.2019 w.e.f. 01.10.2019]	1.5%	1.5%	1/2017	28.06.2017
7.	⁹[7103	Precious stones (other than diamonds), ungraded precious stones (other than diamonds)] (S.No.2A Sch.VI) [Entry deleted by Noti. No.14/2019 (S.No.423) dated 30.09.2019 w.e.f. 01.10.2019]	0.125%	0.125%	6/2018	25.01.2018
8.	7104	¹²[Synthetic or reconstructed precious or semiprecious stones [other than diamonds], whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semiprecious stones [other than diamonds], temporarily strung for convenience of transport; synthetic or reconstructed diamonds, unworked or simply sawn or roughly shaped] (S.No.3 Sch.VI) 10. Subs. by Noti. No.06/2018 (S.No.177) dated 25-01-2018 for "Synthetic or reconstructed precious or semi-precious stones, unworked or simply sawn or roughly shaped" and further Subs. by Noti. No.14/2019 (S.No.423) dated 30.09.2019 w.e.f. 01.10.2019 for "Synthetic or reconstructed semi-precious stones, unworked or simply sawn or roughly shaped" 12. Subs. by Noti. No. 06/2022-CT Rate (S.No.745) dated 13.07.2022 w.e.f. 18.07.2022 for "¹⁰[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]"	0.125%	0.125%	1/2017	28.06.2017
9.	7104	⁵[Synthetic or reconstructed semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed semi-precious stones, temporarily strung for convenience of transport] (S.No.4 Sch.V) [Entry deleted by Noti. No.14/2019 (S.No.423) dated 30.09.2019 w.e.f. 01.10.2019]	1.5%	1.5%	1/2017	28.06.2017
10.	⁹[7104	Synthetic or reconstructed precious stones] (S.No.4 Sch.VI) [Entry deleted by Noti. No.14/2019 (S.No.423) dated 30.09.2019 w.e.f. 01.10.2019]	0.125%	0.125%	6/2018	25.01.2018
10A.	¹⁴[7104	Goods other than those specified against S. No. 3 in Schedule VI (S.No.2 Sch.VII) 14. Inserted by Noti. No. 06/2022-CT Rate (S.No.745) dated 13.07.2022 w.e.f. 18.07.2022	0.75%	0.75%	6/2022	13.07.2022
11.	7105	Dust and powder of natural or synthetic precious or semi-precious stones (S.No.5 Sch.V)	1.5%	1.5%	1/2017	28.06.2017
12.	7106	Silver (including silver plated with gold or platinum), unwrought or in semi- manufactured forms, or in powder form (S.No.6 Sch.V)	1.5%	1.5%	1/2017	28.06.2017
13.	7107	Base metals clad with silver, not further worked than semi-manufactured (S.No.7 Sch.V)	1.5%	1.5%	1/2017	28.06.2017
14.	7108	Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form (S.No.8 Sch.V)	1.5%	1.5%	1/2017	28.06.2017
15	7109	Base metals or silver, clad with gold, not further worked than semi-manufactured (S.No.9 Sch.V)	1.5%	1.5%	1/2017	28.06.2017
16.	7110	Platinum, unwrought or in semi-manufactured forms, or in powder form (S.No.10 Sch.V)	1.5%	1.5%	1/2017	28.06.2017
17.	7111	Base metals, silver or gold, clad with platinum, not further worked than semi- manufactured (S.No.11 Sch.V)	1.5%	1.5%	1/2017	28.06.2017
18.	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. (S.No.12 Sch.V)	1.5%	1.5%	1/2017	28.06.2017
19.	7113	Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal ⁶[***] (S.No.13 Sch.V)	1.5%	1.5%	1/2017	28.06.2017
20.	7114	Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal (S.No.14 Sch.V)	1.5%	1.5%	1/2017	28.06.2017
21.	7115	Other articles of precious metal or of metal clad with precious metal (S.No.15 Sch.V)	1.5%	1.5%	1/2017	28.06.2017
22.	7116	Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) (S.No.16 Sch.V)	1.5%	1.5%	1/2017	28.06.2017
23.	³[7117]	Bangles of lac/ shellac (S.No.136A Sch.)] w.e.f. 15.11.2017	Ex	Ex	42/2017	14.11.2017
24.	7117	⁷[Imitation jewellery [other than bangles of lac/shellac]] (S.No.17 Sch.V)	1.5%	1.5%	1/2017	28.06.2017
25.	7118	Coin (S.No.18 Sch.V)	1.5%	1.5%	1/2017	28.06.2017

1.	Subs. by Noti. No.27/2017 (S.No.71) dated 22.09.2017 for “other than Non-Industrial Unworked or simply sawn, cleaved or bruted”
3.	Inserted by Noti. No.42/2017 (S.No.119) dated 14-11-2017, w.e.f. 15.11.2017 and further Subs. by Noti. No.07/2018 (S.No.178) dated 25-01-2018 for "7113"
4.	Subs. by Noti. No.06/2018 (S.No.177) dated 25-01-2018 for "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 [other than Unworked or simply sawn or roughly shaped"
5.	Subs. by Noti. No.06/2018 (S.No.177) dated 25-01-2018 for "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 than Unworked or simply sawn or roughly shaped]"
6.	Word "[other than bangles of lac/shellac]" deleted by Noti. No.06/2018 (S.No.177) dated 25-01-2018
7.	Subs. by Noti. No.06/2018 (S.No.177) dated 25-01-2018 for "Imitation jewellery"
8.	Subs. by Noti. No.06/2018 (S.No.177) dated 25-01-2018 for "Precious stones (other than diamonds) and semi-precious stones, unworked or simply sawn or roughly shaped" and further Subs. by Noti. No.14/2019 (S.No.423) dated 30.09.2019 w.e.f. 01.10.2019 for "Semi-precious stones, unworked or simply sawn or roughly shaped"
9.	Inserted by Noti. No.06/2018 (S.No.177) dated 25-01-2018