Heading · Chapter 71 · Section XIV, Natural or cultured pearls, precious or semi-precious stones, precio…
HS 7104Synthetic 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
Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin
- Customs duty
- 10% to 15%
- 7 tariff items
- GST now
- 0%, 0.25% or 1.5%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- c/k or kg
- Duty in China
- 4%
- On Indian goods
Codes under this heading
5 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 7104 10 00 | Piezo-electric quartz | 10% | 0%, 0.25% or 1.5% | kg |
| 7104 21 | Diamonds | 10% | 0%, 0.25% or 1.5% | c/k |
| 7104 29 00 | Other | 10% | 0%, 0.25% or 1.5% | kg |
| 7104 91 | Diamonds | 10% | 0%, 0.25% or 1.5% | c/k |
| 7104 99 00 | Other | 15% | 0%, 0.25% or 1.5% | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 7 tariff items: 10% to 15%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 7 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 0%, 0.25% or 1.5%, depending on the goods.
- Until 21 September 2025 0%, 0.25% or 1.5%, depending on the goods.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule V, S.No. 3 | 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% |
| 9/2025-Integrated Tax (Rate)Schedule VI, S.No. 2 | Goods other than those specified against S. No. 3 in Schedule V | 1.5% |
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 131 | Rupee notes or coins when sold to Reserve Bank of India or the Government of India | Nil |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 0%, 0.25% or 1.5% | 1/2017-Central Tax (Rate); 2/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 0%, 0.25% or 1.5% | 9/2025-Integrated Tax (Rate); 10/2025-Integrated Tax (Rate) |
Exporting from India
Export duty
Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 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 | Nil | — |
Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 7 tariff items
China: the same goods (7104)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 3 in force and 12 expired under 7104. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 7104.10.00.00 | Piezo-electric quartz压电石英 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 13% | None |
| 7104.91.10.10 | Diamond window materials, incl. curved diamond window materials, or flat diamond window materials with all the following characteristics: (1) single or polycrystalline, 3 inches or more in diameter; (2) visible light transmittance of 65% or more.金刚石窗口材料,包括曲面金刚石窗口材料,或具有以下全部特征的平面金刚石窗口材料:(1)直径3英寸及以上的单晶或多晶;(2)可见光透过率65%及以上。 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 13% | 3 |
| 7104.91.10.90 | Other synthetic or reconstructed diamonds for industrial use其他工业用合成或再造的钻石 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 13% | None |
- India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
- The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.
China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.
Nearby codes
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 Oct 2026
For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.