05 July 2017
01. HSN code is for goods and/or service. It is not for type of business. 02. chapter 71 deals with pearls, diamonds, gold, platinum, jewellery, coins ....... 71021000 is for DIAMONDS, WHETHER OR NOT WORKED, BUT NOT MOUNTED OR SET - UNSORTED ........7102210 is for DIAMONDS, WHETHER OR NOT WORKED, BUT NOT MOUNTED OR SET - INDUSTRIAL : UNWORKED OR SIMPLY SAWN, CLEAVED OR BRUTED: SORTED and so on