HSN code 71023990
Tariff item in chapter 71 — Natural or cultured pearls, precious or semi-precious stones, precious metals…
Diamonds, whether or not worked, but not mounted or set – others – other
Classification
| Code type | HSN — Harmonized System of Nomenclature |
|---|---|
| Level | Tariff item (8 digits) |
| Section | Section XIV — Pearls, precious stones, metals and jewellery |
| Chapter 71 | Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin |
| Heading 7102 | Diamonds, whether or not worked, but not mounted or set |
| Sub-heading 710239 | Diamonds, whether or not worked, but not mounted or set – others |
| Tariff item 71023990 | Diamonds, whether or not worked, but not mounted or set – others – other |
Other codes under 710239
| HSN code | Description |
|---|---|
71023910 | Diamond, cut or otherwise worked but not mounted or set |
Using HSN 71023990 in GST
On GST invoices, a business with annual turnover up to ₹5 crore must show at least the first 4 digits (7102) on B2B invoices, and a business above ₹5 crore must show 6 digits (710239) on all invoices. The full 8-digit code is used for imports and exports.
The GST rate depends on the exact goods or service and any conditions in the rate notification, so it is not listed here. Check the official CBIC GST rate finder, then work out the tax with the GST calculator or make a bill with the GST invoice generator.
Frequently asked questions
What is HSN code 71023990?
HSN code 71023990 is the tariff item for: Diamonds, whether or not worked, but not mounted or set – others – other.
What is the GST rate for HSN 71023990?
GST rates are set by CBIC rate notifications and can depend on conditions, so check the CBIC GST rate finder for HSN 71023990 before invoicing.
How many digits of HSN 71023990 should I write on my invoice?
Up to ₹5 crore turnover: at least 4 digits (7102) on B2B invoices. Above ₹5 crore: 6 digits (710239) on all invoices.