Chapter 71: Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin.

Sr. No. Chapter Heading Description Rate of GST
1.
  1. All goods of Chapter 71 [other than rough diamond (7102)] will attract 3%.
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. 7102 Diamonds, whether or not worked, but not mounted or set [other than rough diamonds]. 7103 Precious stones (other than diamonds), 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 transport. 7104 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 stones, temporarily strung for convenience of transport. 7105 Dust and powder of natural or synthetic precious or semi - precious stones. 7106 Silver (including silver plated with gold or platinum), unwrought or in semi – manufactured forms, or in powder form. 7107 Base metals clad with silver, not further worked than semi – manufactured. 7108 Gold (including gold plated with platinum) unwrought or in semi - manufactured forms, or in powder form. 7109 Base metals or silver, clad with gold, not further worked than semi – manufactured. 7110 Platinum, unwrought or in semi - manufactured form, or in powder form. 7111 Base metals, silver or gold, clad with platinum, not further worked than semi manufactured. 7112 Waste and scrap of precious metals, of metal clad with precious metal. 7113 Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal. 7114 Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal. 7115 Other articles of precious metal or of metal clad with precious metal. 7116 Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or re-constructed). 7117 Imitation jewellery. 7118 Coins.
3%
2. Rough diamond [7102]
Rough precious and semi-precious stones
0.25%