HSN code 7104 — SYNTHETIC OR RECONSTRUCTED PRECIOUS OR SEMIPRECIOUS STONES,

HSN · heading1.5%

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 SEMI-PRECIOUS STONES, TEMPORARILY STRUNG FOR CONVENIENCE OF TRANSPORT

This code covers synthetic or reconstructed precious and semi-precious stones that are loose (unset), whether faceted, polished or graded. It also includes ungraded synthetic stones temporarily strung together solely for transport convenience, but not permanently mounted or set in jewelry.

current gst rate

igstcgstsgstcondition
0.25%0.125%0.125%Sch V S.No 3
1.5%0.75%0.75%Sch VI S.No 2

source: 9/2025-Central Tax (Rate) · effective 2025-09-22 · all codes at 1.5%

gst calculator — pre-filled with this rate

products commonly classified here

artificial gemstonescreated gemstonesfaceted lab stonesgraded synthetic gemstonesloose synthetic stonesman-made precious stonespolished synthetic gemsreconstructed emeraldssynthetic rubiessynthetic sapphiressynthetic stone beads temporarily strung

more specific codes

sibling codes

Not sure this is the right code? Try the guided finder →

rate-change alerts:

compiled from official sources · not tax advice · verify with your tax advisor before filing

Synthetic or reconstructed precious and semi-precious – HSN Code 7104 | GST Rate 1.5% | FindMyHSN