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HSN Code 7103 — Precious stones — emerald, ruby, sapphire (0.25% rough)

0.25%
Goods · HSN
Precious stones — emerald, ruby, sapphire (0.25% rough)
GST rate for hsn code 7103

GST rate explained

This attracts 0.25% GST — the concessional rate for diamonds and precious stones (0.25% rough, 1.5% cut and polished). For intra-state supply this is charged as CGST 0.125% + SGST 0.125%; for inter-state supply as IGST 0.25%.

Calculate the exact GST amount on your invoice value with the free GST Calculator, work out ITC utilisation with the GST Set-off Calculator, or verify a supplier's GSTIN with the GST Health Check.

How many digits of HSN Code on the invoice?

Your turnoverDigits required on B2B invoice
Up to ₹5 crore4-digit HSN Code
Above ₹5 crore6-digit HSN Code
Exports / imports8-digit HSN Code

Wrong or missing HSN Code can mean a wrong GST rate, GSTR-1 mismatches and a penalty up to ₹50,000 (₹25,000 CGST + ₹25,000 SGST) under section 125.

Related HSN codes

7020 · Other articles of glass · 18%7101 · Pearls, natural or cultured · 3%7102 · Diamonds — rough 0.25%; cut and … · 0.25%7104 · Synthetic or reconstructed stones · 3%7106 · Silver (including silver-plated … · 3%7108 · Gold (including gold-plated with… · 3%

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Indicative chapter-level rate as per current GST notifications; exact rate can vary by sub-heading and exemptions. Verify before filing. Updated 2026-10-20.