Chapter 71 of the GST framework covers Natural Or Cultured Pearls, P, and HSN Code 71131910 specifically identifies Articles Of Jewellery And Parts Thereof, Of Precious Metal Or Of Metal Clad With Precious Metal - Of Precious Metal Whether Or Not Plated Or Clad With Precious Metal - Of Other Precious Metal, Whether Or Not Plated Or Clad With Precious Metal: Of Gold, U... for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Articles Of Jewellery And Parts Thereof, Of Precious Metal Or Of Metal Clad With Precious Metal - Of Precious Metal Whether Or Not Plated Or Clad With Precious Metal - Of Other Precious Metal, Whether Or Not Plated Or Clad With Precious Metal: Of Gold, U.... Tax rates applicable include CGST at N.a., SGST/UTGST at N.a., and IGST at N.a. for interstate movements. The standard unit of measurement is N.a.
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 71131910
Goods classified as Articles Of Jewellery And Parts Thereof, Of Precious Metal Or Of Metal Clad With Precious Metal - Of Precious Metal Whether Or Not Plated Or Clad With Precious Metal - Of Other Precious Metal, Whether Or Not Plated Or Clad With Precious Metal: Of Gold, U... under HSN 71131910 are taxed based on transaction type. Local sales attract CGST at N.a. plus SGST/UTGST at N.a.. For supplies crossing state boundaries, IGST at N.a. applies. Documentation must reflect N.a as the measurement standard for Chapter 71 – Natural Or Cultured Pearls, P products.
Who Should Use HSN Code 71131910?
Traders, manufacturers, and importers of Articles Of Jewellery And Parts Thereof, Of Precious Metal Or Of Metal Clad With Precious Metal - Of Precious Metal Whether Or Not Plated Or Clad With Precious Metal - Of Other Precious Metal, Whether Or Not Plated Or Clad With Precious Metal: Of Gold, U... are required to mention HSN Code 71131910 on all GST documents. This Natural Or Cultured Pearls, P classification under Chapter 71 is mandatory for compliance across all business formats including online sellers.
Business Registration Requirements
Looking to deal in Articles Of Jewellery And Parts Thereof, Of Precious Metal Or Of Metal Clad With Precious Metal - Of Precious Metal Whether Or Not Plated Or Clad With Precious Metal - Of Other Precious Metal, Whether Or Not Plated Or Clad With Precious Metal: Of Gold, U...? GST registration is your first compliance requirement for HSN 71131910 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 71131910 accurately for Articles Of Jewellery And Parts Thereof, Of Precious Metal Or Of Metal Clad With Precious Metal - Of Precious Metal Whether Or Not Plated Or Clad With Precious Metal - Of Other Precious Metal, Whether Or Not Plated Or Clad With Precious Metal: Of Gold, U... avoids compliance issues and facilitates credit claims. Monitor changes to N.a., N.a., and N.a. rates for Chapter 71 – Natural Or Cultured Pearls, P to maintain accurate filings and smooth business operations.
Frequently Asked Questions (FAQs)
HSN Code 71131910 falls under Chapter 71 – Natural Or Cultured Pearls, P in the GST tariff schedule. This chapter covers various goods including Articles Of Jewellery And Parts Thereof, Of Precious Metal Or Of Metal Clad With Precious Metal - Of Precious Metal Whether Or Not Plated Or Clad With Precious Metal - Of Other Precious Metal, Whether Or Not Plated Or Clad With Precious Metal: Of Gold, U....
Yes, IGST at N.a. is applicable when Articles Of Jewellery And Parts Thereof, Of Precious Metal Or Of Metal Clad With Precious Metal - Of Precious Metal Whether Or Not Plated Or Clad With Precious Metal - Of Other Precious Metal, Whether Or Not Plated Or Clad With Precious Metal: Of Gold, U... is supplied interstate or imported. For local sales within a state, CGST at N.a. and SGST/UTGST at N.a. apply instead.
Yes, e-commerce sellers dealing in Articles Of Jewellery And Parts Thereof, Of Precious Metal Or Of Metal Clad With Precious Metal - Of Precious Metal Whether Or Not Plated Or Clad With Precious Metal - Of Other Precious Metal, Whether Or Not Plated Or Clad With Precious Metal: Of Gold, U... must use HSN 71131910 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.