HSN code 71049090 is the 8-digit tariff item for other--laboratory created or laboratory grown or manmade or cultured or synthetic diamonds--other, under heading 7104 and sub-heading 710490 (Chapter 71). GST is 0.25%, 1.5% or 18%, depending on the exact description of the goods in each entry. Rates as of 2026-10-21.
HSN 71049090 at a glance
| Tariff item (8 digits) | 71049090 |
|---|---|
| Heading (4 digits) | 7104: 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 |
| Sub-heading (6 digits) | 710490 |
| 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 | Other--laboratory created or laboratory grown or manmade or cultured or synthetic diamonds--other |
| GST rate | 0.25%, 1.5% or 18%, by description |
The rate for 71049090 depends on the exact description of the goods in each entry. 0.25% under 9/2025-CT(R), Schedule V, S. No. 3 for "Synthetic or reconstructed precious or semi-precious stones [other than diamonds]..."; 1.5% under 9/2025-CT(R), Schedule VI, S. No. 2 for "Goods other than those specified against S. No. 3 in Schedule V". 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 71049090 the deciding question is the exact description of the goods in each entry.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 7104 | Synthetic or reconstructed precious or semi-precious stones [other than diamonds], whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones [other than diamonds], temporarily strung for convenience of transport; synthetic or reconstructed diamonds, unworked or simply sawn or roughly shaped | 0.25% | 0.125% + 0.125% | 9/2025-CT(R), Schedule V, S. No. 3 |
| 7104 | Goods other than those specified against S. No. 3 in Schedule V | 1.5% | 0.75% + 0.75% | 9/2025-CT(R), Schedule VI, S. No. 2 |
| Any | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry, for goods of 71049090 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 71049090
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 1.5%: CGST ₹7.50 + SGST ₹7.50 (or IGST ₹15.00), invoice total ₹1,015.00.
- 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 (7104) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (710490) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (71049090), 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 710490
- HSN 71049010: Other--laboratory created or laboratory grown or manmade or cultured or synthetic diamonds (0.25%, 1.5% or 18%)
See every rate entry for the heading on the HSN 7104 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).