HSN Code 71161000
Articles of natural or cultured pearls, precious or semi-precious stones(natural, synthetic or reconstructed) - of natural or cultured pearls
HSN71161000
Articles of natural or cultured pearls, precious or semi-precious stones(natural, synthetic or reconstructed) - of natural or cultured pearls
3%
IGST
Schedule IV
CGST1.5%
SGST/UTGST1.5%
CessNil
When does this rate apply?
Use this HSN Code on tax invoices when supplying Articles of natural or cultured pearls, precious or semi-precious stones(natural. GST is charged at 3% (IGST for inter-state, or CGST 1.5% + SGST 1.5% 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.
Frequently asked questions
What is HSN Code 71161000?
HSN Code 71161000 is the official Harmonized System of Nomenclature code for Articles of natural or cultured pearls, precious or semi-precious stones(natural, synthetic or reconstructed) - of natur, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 71161000?
HSN Code 71161000 attracts GST at 3% (IGST). For intra-state supplies, this is split as CGST 1.5% + SGST 1.5%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 71161000 belong to?
HSN Code 71161000 falls under Chapter 71 -- Pearls, precious stones, metals, jewellery of the GST tariff.