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| Rates (%) | Products Description | HSN Codes | Export and Import HSN codes |
|---|---|---|---|
| 3 | 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 | 7101 | 71011010, 71011020, 71012100, 71012200 |
| 3 | 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] | 7103 | 71031011, 71031012, 71031019, 71031021, 71031022, 71031023, 71031024, 71031029, 71039100, 71039910, 71039920, 71039930, 71039940, 71039990 |
| 3 | 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 [other than Unworked or simply sawn or roughly shaped] | 7104 | 71041000, 71042000, 7104900 |
| 3 | Dust and powder of natural or synthetic precious or semi-precious stones | 7105 | 71051000, 71059000 |
| 3 | Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form | 7106 | 71061000, 71069100, 71069210, 71069290 |
| 3 | Base metals clad with silver, not further worked than semi-manufactured | 7107 | – |
| 3 | Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form | 7108 | 71081100, 71081200, 71081300, 71082000 |
| 3 | Base metals or silver, clad with gold, not further worked than semi-manufactured | 7109 | – |
| 0.25 | All goods | 7102 | 71021000, 71022110, 71022120, 71022910, 71022990, 71023100, 71023910, 71023990 |
| 3 | 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] | 7103 | 71031011, 71031012, 71031019, 71031021, 71031022, 71031023, 71031024, 71031029, 71039100, 71039910, 71039920, 71039930, 71039940, 71039990 |
| 0.25 | Semi-precious stones, unworked or simply sawn or roughly shaped | 7103 | 71031011, 71031012, 71031019, 71031021, 71031022, 71031023, 71031024, 71031029, 71039100, 71039910, 71039920, 71039930, 71039940, 71039990 |
| 0.25 | Precious stones (other than diamonds), ungraded precious stones (other than diamonds) | 7103 | 71031011, 71031012, 71031019, 71031021, 71031022, 71031023, 71031024, 71031029, 71039100, 71039910, 71039920, 71039930, 71039940, 71039990 |
| 3 | 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 [other than Unworked or simply sawn or roughly shaped] | 7104 | 71041000, 71042000, 71049000 |
| 0.25 | Synthetic or reconstructed semi-precious stones, unworked or simply sawn or roughly shaped | 7104 | 71041000, 71042000, 7104900 |
| 3 | Platinum, unwrought or in semi-manufactured forms, or in powder form | 7110 | 71101110, 71101120, 71101900, 71102100, 71102900, 71103100, 71103900, 71104100, 71104900 |
| 3 | Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured | 7111 | – |
| 3 | 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. | 7112 | 71123000, 71129100, 71129200, 71129910, 71129920, 71129990 |
| 3 | Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal. Silver filigree work | 7113 | 71131110, 71131120, 71131130, 71131190, 71131910, 71131920, 71131930, 71131940, 71131950, 71131960, 71131990, 71132000 |
| 3 | Articles of goldsmiths’ or silversmiths’ wares and parts thereof, of precious metal or of metal clad with precious metal | 7114 | 71141110, 71141120, 71141910, 71141920, 71141930, 71142010, 71142020, 71142030 |
| 3 | Other articles of precious metal or of metal clad with precious metal | 7115 | 71151000, 71159010, 71159020, 71159090 |
| 3 | Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) | 7116 | 71161000, 71162000 |
| 3 | Imitation jewellery other than bangles of lac/shellac | 7117 | 71171100, 71171910, 71171920, 71171990, 71179010, 71179090 |
| 3 | Handmade imitation jewellery (including natural seeds, beads jewelry, cardamom garland) | 7117 | – |
| 0 | Bangles of lac/ shellac | 7117 | – |
| 3 | Coin | 7118 | 71181000, 71189000 |