HSN code 71039931 is the 8-digit tariff item for garnet (precious stones and semi precious stones, whether or not worked or graded but not strung, mounted or set), under heading 7103 and sub-heading 710399 (Chapter 71). GST is 0.25% or 18%, depending on the exact description of the goods in each entry. Rates as of 2026-10-21.
HSN 71039931 at a glance
| Tariff item (8 digits) | 71039931 |
|---|---|
| Heading (4 digits) | 7103: Precious stones (other than diamonds) and semi precious stones, 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 of transport |
| Sub-heading (6 digits) | 710399: Other |
| Chapter | 71: Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin |
| Description | Garnet (precious stones and semi precious stones, whether or not worked or graded but not strung, mounted or set) |
| GST rate | 0.25% or 18%, by description |
The rate for 71039931 depends on the exact description of the goods in each entry. 0.25% under 9/2025-CT(R), Schedule V, S. No. 2 for "Precious stones (other than diamonds) and semi-precious stones, whether or not worked...". Goods that match none of these descriptions fall under the 18% residual entry.
Rate entries that can apply
The description is the notification's own wording. An entry applies only when the goods match it; for 71039931 the deciding question is the exact description of the goods in each entry.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 7103 | Precious stones (other than diamonds) and semi-precious stones, 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 of transport | 0.25% | 0.125% + 0.125% | 9/2025-CT(R), Schedule V, S. No. 2 |
| Any | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry, for goods of 71039931 that match none of the descriptions above) | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 639 |
Worked example: a ₹1,000 sale under HSN 71039931
Work out which entry your goods fall under first; the tax on a ₹1,000.00 sale then is:
- At 0.25%: CGST ₹1.25 + SGST ₹1.25 (or IGST ₹2.50), invoice total ₹1,002.50.
- At 18%: CGST ₹90.00 + SGST ₹90.00 (or IGST ₹180.00), invoice total ₹1,180.00.
For other amounts, or to work back from a tax-inclusive price, use the GST calculator.
How many HSN digits to print on the invoice
Notification 78/2020-Central Tax sets the minimum by aggregate turnover in the previous financial year: up to ₹5 crore, at least 4 digits (7103) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (710399) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (71039931), so most exporters print 8 digits on their GST invoices too.
The HSN-wise summary in GSTR-1 uses the same code, so set it once on the item in your billing software. FundRaksha Book stores the HSN and GST rate on each item, splits CGST, SGST and IGST on every bill, and keeps stock and party ledgers alongside.
Other tariff items under sub-heading 710399
- HSN 71039910: Feldspar (moon stone) (precious stones and semi precious stones, whether or not worked or graded but not... (0.25% or 18%)
- HSN 71039911: Yellow/golden/pink/red/green beryl (precious stones and semi precious stones, whether or not worked or... (0.25% or 18%)
- HSN 71039912: Chrysoberyl (including chrysoberyl cat's eye) (0.25% or 18%)
- HSN 71039913: Alexandrite (including alexandrite cat's eye) (0.25% or 18%)
- HSN 71039920: Garnet (precious stones and semi precious stones, whether or not worked or graded but not strung, mounted... (0.25% or 18%)
- HSN 71039921: Moonstone (precious stones and semi precious stones, whether or not worked or graded but not strung... (0.25% or 18%)
- HSN 71039930: Agate (precious stones and semi precious stones, whether or not worked or graded but not strung, mounted... (0.25% or 18%)
- HSN 71039932: Lapis-lazuli (precious stones and semi precious stones, whether or not worked or graded but not strung... (0.25% or 18%)
- HSN 71039940: Chalcedony (precious stones and semi precious stones, whether or not worked or graded but not strung... (0.25% or 18%)
- HSN 71039941: Prehnite (precious stones and semi precious stones, whether or not worked or graded but not strung... (0.25% or 18%)
- HSN 71039942: Agate (precious stones and semi precious stones, whether or not worked or graded but not strung, mounted... (0.25% or 18%)
- HSN 71039943: Aventurine (precious stones and semi precious stones, whether or not worked or graded but not strung... (0.25% or 18%)
- HSN 71039944: Chalcedony (precious stones and semi precious stones, whether or not worked or graded but not strung... (0.25% or 18%)
- HSN 71039951: Tourmaline (precious stones and semi precious stones, whether or not worked or graded but not strung... (0.25% or 18%)
- HSN 71039952: Tanzanite (precious stones and semi precious stones, whether or not worked or graded but not strung... (0.25% or 18%)
See every rate entry for the heading on the HSN 7103 page, or all Chapter 71 headings.
Sources
Codes and descriptions: GSTN HSN master (HSN_SAC.xlsx, sheet HSN_MSTR), GST portal, file dated 13.10.2026, read on 21.10.2026; descriptions were converted from capitals and joined with their heading and sub-heading text. Rates: Rates from Notification 9/2025-Central Tax (Rate), 17.09.2025, as amended by Notification 19/2025-Central Tax (Rate) (from 01.02.2026) and Notification 01/2026-Central Tax (Rate) (from 01.05.2026); nil-rated goods from Notification 10/2025-Central Tax (Rate); bricks from Notification 14/2025-Central Tax (Rate).