HSN Code 71162000
Articles of natural or cultured pearls, precious or semi-precious stones(natural, synthetic or reconstructed) - of precious or semi-precious stones (natural, synthetic or reconstructed)
Articles of natural or cultured pearls, precious or semi-precious stones(natural, synthetic or reconstructed) - of precious or semi-precious stones (natural, synthetic or reconstructed)
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.