HSN Code 05080030
Coral and similar materials, unworked - or simply prepared but not otherwise - worked; shells of molluscs, crustaceans - or echinoderms and cuttle-bone, - unworked or simply prepared but not - cut to shape, powder and waste thereof - coral and similar materials, unworked or - simply prepared but not otherwise worked; - shells of molluscs, crustaceans or - echinoderms and cuttle-bone, unworked - or simply prepared but not cut to shape, - powder and waste thereof : - cowries
Coral and similar materials, unworked - or simply prepared but not otherwise - worked; shells of molluscs, crustaceans - or echinoderms and cuttle-bone, - unworked or simply prepared but not - cut to shape, powder and waste thereof - coral and similar materials, unworked or - simply prepared but not otherwise worked; - shells of molluscs, crustaceans or - echinoderms and cuttle-bone, unworked - or simply prepared but not cut to shape, - powder and waste thereof : - cowries
When does this rate apply?
Use this HSN Code on tax invoices when supplying Coral and similar materials, unworked - or simply prepared but not otherwise - w. GST is charged at 5% (IGST for inter-state, or CGST 2.5% + SGST 2.5% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.
This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.