Changes in HSN codes applicable to G&J industry effective from 1st May, 2023 as declared by CBIC

Changes in the HS code classification of jewellery effective from 1st May, 2023 as declared by CBIC Custom Tarrif

Particulars	Old code	New code	Explanation
Jewellery of gold
Unstudded	7113 1910	7113 1911
Set with pearls	7113 1920	7113 1912
Set with natural diamonds	7113 1930	7113 1913	Earlier, there were no separate codes for jewellery consisting of natural or Lab Grown diamonds, but now 2 separate HS codes have been provided.
Set with lab grown diamonds	7113 1930	7113 1914
Set with other precious and semi-precious stones	7113 1940	7113 1915
Parts	7113 1960	7113 1960	There is no specific code for the parts of gold. Hence, it will remain in the residuary code only.
Others	7113 1990	7113 1919	Earlier, there was no specific classification for other items of gold and hence, it was classified under residuary code of 7113 1990, but now specific code has been inserted as 7113 1919

Jewellery of silver
Jewellery with filigree work	7113 1110	7113 1110
Unstudded		7113 1141	Earlier, there was no such classification for unstudded jewellery and it was falling under 7113 1130
Set with pearls	7113 1120	7113 1142	Earlier, it was classified under 7113 1120 only
Set with natural diamonds	7113 1120	7113 1143
Set with lab grown diamonds	7113 1120	7113 1144
Set with other precious and semi-precious stones	7113 1120	7113 1145
Other articles	7113 1130	7113 1149
Parts	7113 1190	7113 1190

Jewellery of platinum
Unstudded	7113 1950	7113 1921
Set with pearls		7113 1922	Earlier, there was no specific code for this. Therefore, it was classified under residuary entry of either 7113 1990 or 7113 2000.
Set with natural diamonds		7113 1923
Set with lab grown diamonds		7113 1924
Set with other precious and semi-precious stones		7113 1925
Parts	7113 1960	7113 1960	There is no specific code for the parts of platinum. Hence, it will remain in the residuary code only.
Others	7113 1990	7113 1929	Earlier, there was no specific classification for other items of platinum and hence, it was classified under residuary code of 7113 1990, but now specific code has been inserted as 7113 1929

Residuary category
Jewellery of base metal clad with precious metal	7113 2000	7113 2000

Changes in HS code of Lab grown diamonds effective from 1st May, 2023:

In the explanatory notes, the definition of diamonds falling under HS 7104 [commonly known as “Lab grown diamonds”] has been inserted, which has been reproduced hereunder:

(a) chemically produced stones which have essentially the same chemical composition and crystal structure as a particular natural diamond and are produced using various methods including High Pressure High Temperature method (HPHT) and Chemical Vapour Deposition method (CVD); or

(b) stones obtained artificially by various means, e.g., agglomerating, pressing or fusing together (usually with the aid of a blow pipe) fragments of natural diamonds which have generally been reduced to a powder.

Particulars	Old code	New code	Explanation
Rough Diamonds:
Unworked or simply sawn or roughly shaped – INDUSTRIAL diamonds	7104 2100	7104 2110	Earlier, there was no separate classification for industrial or non-industrial diamonds
Unworked or simply sawn or roughly shaped – *NON-INDUSTRIAL diamonds*	7104 2100	7104 2120
Unworked or simply sawn or roughly shaped Lab grown articles, *which are not classified as diamonds*	7104 2900	7104 2900
Polished diamonds:
Other diamonds [i.e. polished] – INDUSTRIAL	7104 9100	7104 9110	Earlier, there was no separate classification for industrial or non-industrial diamonds
Other diamonds [i.e. polished] – NON – INDUSTRIAL	7104 9100	7104 9120
Other lab grown articles not elsewhere classified	7104 9900	7104 9900

Changes in HS code of dust and powder of natural or synthetic precious or semi-precious stones effective from 1st May, 2023:

Particulars	Old code	New code	Explanation
Of Natural diamonds	7105 1000	7105 1010	Earlier, there was no separate classification for the dust/powder of natural and lab grown diamonds
Of lab grown diamonds	7105 1000	7105 1020
Other	7105 9000	7105 9000

Limitation: The purpose of above article is for knowledge sharing purpose and should not be construed as professional advice