HSN chapter guide
Chapter 71 — Precious metals, stones & jewellery
137 eight-digit tariff lines. Rates below are from the Indian Customs Tariff First Schedule. Use the AI HSN classifier if you only have a product description. Reviewed by the CustomsAI compliance desk · 24 August 2026.
Chapter notes
- Subject to Note 1(a) to Section VI and except as provided below, all articles consisting wholly or partly of natural or cultured pearls or of precious or semi-precious stones (natural, synthetic or reconstructed), or of precious metal or of metal clad with precious metal, are to be classified in this Chapter.
- (A) Headings 71.13, 71.14 and 71.15 do not cover articles in which precious metal or metal clad with precious metal is present as minor constituents only, such as minor fittings or minor ornamentation. (B) Heading 71.16 does not cover articles containing precious metal or metal clad with precious metal (other than as minor constituents).
- This Chapter does not cover: (a) Amalgams of precious metal, or colloidal precious metal (heading 28.43); (b) Sterile surgical suture materials, dental fillings or other goods of Chapter 30; (c) Goods of Chapter 32 (lustres); (d) Supported catalysts (heading 38.15); (e) Articles of heading 42.02 or 42.03 referred to in Note 3(B) to Chapter 42; (f) Articles of heading 43.03 or 43.04; (g) Goods of Section XI (textiles); (h) Footwear, headgear or other articles of Chapter 64 or 65; (i) Umbrellas, walking-sticks or other articles of Chapter 66; (k) Abrasive goods of heading 68.04 or 68.05 or Chapter 82 containing dust or powder of precious or semi-precious stones; articles of Chapter 82 with a working part of precious or semi-precious stones; machinery and electrical goods of Section XVI; (l) Articles of Chapter 90, 91 or 92; (m) Arms or parts thereof (Chapter 93); (n) Articles covered by Note 2 to Chapter 95; (o) Articles classified in Chapter 96 by virtue of Note 4 to that Chapter; or (p) Original sculptures or statuary, collectors' pieces or antiques of an age exceeding 100 years (except natural or cultured pearls or precious or semi-precious stones).
- (A) The expression 'precious metal' means silver, gold and platinum. (B) The expression 'platinum' means platinum, iridium, osmium, palladium, rhodium and ruthenium. (C) The expression 'precious or semi-precious stones' does not include any of the substances specified in Note 2(b) to Chapter 96.
Sample 8-digit lines
| HSN | Description | BCD |
|---|---|---|
| 7101 10 10 | Unworked | 5% |
| 7101 10 20 | Worked | 10% |
| 7101 21 00 | Unworked | 5% |
| 7101 22 00 | Worked | 10% |
| 7102 10 00 | Unsorted | 10% |
| 7102 21 10 | Sorted | 10% |
| 7102 21 20 | Unsorted | 10% |
| 7102 29 10 | Crushed | 10% |
| 7102 29 90 | Other | 10% |
| 7102 31 00 | Unworked or simply sawn, cleaved or bruted | 10% |
| 7102 39 10 | Diamond, cut or otherwise worked but not mounted or set | 10% |
| 7102 39 90 | Other | 10% |
| 7103 10 31 | Emerald | 10% |
| 7103 10 32 | Yellow/golden/pink/red/green beryl | 10% |
| 7103 10 33 | Chrysoberyl (including chrysoberyl cat’s eye) | 10% |
| 7103 10 34 | Alexandrite (including alexandrite cat’s eye) | 10% |
| 7103 10 39 | Other | 10% |
| 7103 10 41 | Ruby | 10% |
| 7103 10 42 | Sapphire | 10% |
| 7103 10 43 | Moonstone | 10% |
| 7103 10 49 | Other | 10% |
| 7103 10 51 | Garnet | 10% |
| 7103 10 52 | Lapis-lazuli | 10% |
| 7103 10 59 | Other | 10% |
| 7103 10 61 | Prehnite | 10% |
| 7103 10 62 | Agate | 10% |
| 7103 10 63 | Aventurine | 10% |
| 7103 10 64 | Chalcedony | 10% |
| 7103 10 69 | Other | 10% |
| 7103 10 71 | Tourmaline | 10% |
| 7103 10 72 | Tanzanite | 10% |
| 7103 10 79 | Other | 10% |
| 7103 10 90 | Other | 10% |
| 7103 91 10 | Ruby | 10% |
| 7103 91 20 | Sapphire | 10% |
| 7103 91 30 | Emeralds | 10% |
| 7103 99 11 | Yellow/golden/pink/red/green beryl | 10% |
| 7103 99 12 | Chrysoberyl (including chrysoberyl cat’s eye) | 10% |
| 7103 99 13 | Alexandrite (including alexandrite cat’s eye) | 10% |
| 7103 99 19 | Other | 10% |