Chapter 71 of the GST framework covers Natural Or Cultured Pearls, P, and HSN Code 71031062 specifically identifies Agate for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Agate. Tax rates applicable include CGST at 0.13%, SGST/UTGST at 0.13%, and IGST at 0.25% for interstate movements. The standard unit of measurement is kg..
HSN Codes under Chapter 71 – Natural Or Cultured Pearls, P
Below are related HSN codes from Chapter 71 – Natural Or Cultured Pearls, P for your reference:
| Chapter | HSN Code | Description | CGST | SGST/UTGST | IGST |
|---|---|---|---|---|---|
| Natural Or Cultured Pearls, P... | 71011010 | Pearls, Natural Or Cultured, Whether Or Not Worked... | 1.50% | 1.50% | 3.00% |
| Natural Or Cultured Pearls, P... | 71011020 | Pearls, Natural Or Cultured, Whether Or Not Worked... | 0.015 | 0.015 | 0.03 |
| Natural Or Cultured Pearls, P... | 71012100 | Pearls, Natural Or Cultured, Whether Or Not Worked... | 0.015 | 0.015 | 0.03 |
| Natural Or Cultured Pearls, P... | 71012200 | Pearls, Natural Or Cultured, Whether Or Not Worked... | 0.015 | 0.015 | 0.03 |
| Natural Or Cultured Pearls, P... | 71021000 | Diamonds, Whether Or Not Worked, But Not Mounted O... | 0 | 0 | 0 |
| Natural Or Cultured Pearls, P... | 71022110 | 21 Diamonds, Whether Or Not Worked, But Not Mounte... | 0.00% | 0.00% | 0.00% |
| Natural Or Cultured Pearls, P... | 71022120 | 21 Diamonds, Whether Or Not Worked, But Not Mounte... | 0 | 0 | 0 |
| Natural Or Cultured Pearls, P... | 71022910 | Diamonds, Whether Or Not Worked, But Not Mounted O... | 0.00% | 0.00% | 0.00% |
| Natural Or Cultured Pearls, P... | 71022990 | Diamonds, Whether Or Not Worked, But Not Mounted O... | 0 | 0 | 0 |
| Natural Or Cultured Pearls, P... | 71023100 | Diamonds, Whether Or Not Worked, But Not Mounted O... | 0 | 0 | 0 |
GST Rates for HSN 71031062
Tax liability for Agate under HSN 71031062 varies by transaction geography. CGST at 0.13% combined with SGST/UTGST at 0.13% applies to local sales. Interstate movement attracts IGST at 0.25%. All billing for Chapter 71 – Natural Or Cultured Pearls, P products must use kg..
Who Should Use HSN Code 71031062?
Manufacturers, wholesalers, retailers, and exporters dealing in Agate are required to mention HSN 71031062 on all tax documents. This classification under Natural Or Cultured Pearls, P applies to businesses of all sizes operating within Chapter 71. Proper usage ensures accurate return filing and audit compliance.
Business Registration Requirements
Looking to deal in Agate? GST registration is your first compliance requirement for HSN 71031062 goods. International traders in Natural Or Cultured Pearls, P products must obtain an Import Export Code. AD Code registration facilitates export payment processing. Company registration should precede all other business approvals.
Why Correct Classification Matters
Using HSN Code 71031062 accurately for Agate avoids compliance issues and facilitates credit claims. Monitor changes to 0.13%, 0.13%, and 0.25% rates for Chapter 71 – Natural Or Cultured Pearls, P to maintain accurate filings and smooth business operations.
Frequently Asked Questions (FAQs)
HSN Code 71031062 falls under Chapter 71 – Natural Or Cultured Pearls, P in the GST tariff schedule. This chapter covers various goods including Agate.
Yes, IGST at 0.25% is applicable when Agate is supplied interstate or imported. For local sales within a state, CGST at 0.13% and SGST/UTGST at 0.13% apply instead.
Yes, e-commerce sellers dealing in Agate must use HSN 71031062 on their invoices. This applies to all online platforms operating under Natural Or Cultured Pearls, P classification.
To import goods under Natural Or Cultured Pearls, P, complete GST registration first, then obtain an Import Export Code from DGFT. Proper company registration provides the legal foundation for your import operations.