About HSN Code 71039100

HSN Code 71039100 covers 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 and attracts a GST rate of 0.25%. For intra-state supplies, this is split as 0.125% CGST + 0.125% SGST. For inter-state supplies, 0.25% IGST is charged.

How to Use HSN Code 71039100 on GST Invoices

• Include the HSN code 71039100 on every GST invoice for 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
• Businesses with turnover above ₹5 crore must use 6-digit HSN codes
• Turnover between ₹1.5–5 crore: 4-digit codes are sufficient
• The HSN code must match the product/service description on your invoice
• Incorrect HSN codes can lead to GST notices and ITC mismatches

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